Publication detail

Selected aspects of international dividend taxation within the case-law of the Court of Justice of the European Union

BĚLUŠOVÁ, K. BRYCHTA, K.

Original Title

Selected aspects of international dividend taxation within the case-law of the Court of Justice of the European Union

English Title

Selected aspects of international dividend taxation within the case-law of the Court of Justice of the European Union

Type

conference paper

Language

en

Original Abstract

The aim of the paper was to identify rules of the international dividend taxation embodied by the CJEU in its case-law. With respect to the extensiveness of the issue, the authors only focused on the rules for dividends received covering the application of tax exemption in combination with withholding tax as derived by the CJEU in relation to fundamental freedoms grounded under Article 49 and Article 63 of the Treaty on the Functioning of the European Union. The subject of the research in the final stage covered in total ten judgements dealing with the issue as stated above. Based on the text of the respective judgements, it is possible to conclude, to a certain degree of generalization that if entities are in comparable situations, equal treatment regarding nationally-sourced dividends and foreign-sourced dividends must be ensured in a number of aspects.

English abstract

The aim of the paper was to identify rules of the international dividend taxation embodied by the CJEU in its case-law. With respect to the extensiveness of the issue, the authors only focused on the rules for dividends received covering the application of tax exemption in combination with withholding tax as derived by the CJEU in relation to fundamental freedoms grounded under Article 49 and Article 63 of the Treaty on the Functioning of the European Union. The subject of the research in the final stage covered in total ten judgements dealing with the issue as stated above. Based on the text of the respective judgements, it is possible to conclude, to a certain degree of generalization that if entities are in comparable situations, equal treatment regarding nationally-sourced dividends and foreign-sourced dividends must be ensured in a number of aspects.

Keywords

case-law, European Court of Justice, dividends, international taxation

Released

13.09.2017

Publisher

Ekonóm

Location

Bratislava

ISBN

978-80-225-4415-3

Book

Účtovníctvo a audítorstvo v procese svetovej harmonizácie

Pages from

21

Pages to

26

Pages count

5

Documents

BibTex


@inproceedings{BUT140002,
  author="Kristýna {Bělušová} and Karel {Brychta}",
  title="Selected aspects of international dividend taxation within the case-law of the Court of Justice of the European Union",
  annote="The aim of the paper was to identify rules of the international dividend
taxation embodied by the CJEU in its case-law. With respect to the extensiveness of the
issue, the authors only focused on the rules for dividends received covering the
application of tax exemption in combination with withholding tax as derived by the CJEU
in relation to fundamental freedoms grounded under Article 49 and Article 63 of the
Treaty on the Functioning of the European Union. The subject of the research in the final
stage covered in total ten judgements dealing with the issue as stated above. Based on
the text of the respective judgements, it is possible to conclude, to a certain degree of
generalization that if entities are in comparable situations, equal treatment regarding
nationally-sourced dividends and foreign-sourced dividends must be ensured in a number
of aspects.",
  address="Ekonóm",
  booktitle="Účtovníctvo a audítorstvo v procese svetovej harmonizácie",
  chapter="140002",
  howpublished="print",
  institution="Ekonóm",
  year="2017",
  month="september",
  pages="21--26",
  publisher="Ekonóm",
  type="conference paper"
}