EVJ to answer further questions on Belgian dividend received deduction

Article Abstract:

The Brussels Court of Appeal referred to the European Court of Justice four questions regarding Belgian dividends received deduction. The questions concern the compatibility of the dividends with the EC Parent-Subsidiary Directive and the freedoms of the EC Treaty.

Tax Law, Public Finance Activities, Belgium, Interpretation and construction

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ECJ rules on Austrian treatment of income from non-EU countries

Article Abstract:

Austrian tax policy on dividend income from non-European Union member countries does not go against the principles of freedom of establishment and free movement of capital according to the European Court of Justice. .

Austria, Powers and duties, European Court of Justice

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The 2006 Leiden Alumni Forum on taxation of cross-border dividends in Europe and the relation with Third Countries: the cases pending before the European Court of Justice

Article Abstract:

The cases relating to cross-border taxation of dividends among the member states of the European Union are presented. The impact on direct taxes in view of European Union's trade with other countries is discussed.

Europe, Foreign trade, International trade, European Union

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