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

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F17%3APU124800" target="_blank" >RIV/00216305:26510/17:PU124800 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Selected aspects of international dividend taxation within the case-law of the Court of Justice of the European Union
Original language description
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.
Czech name
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Czech description
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Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Účtovníctvo a audítorstvo v procese svetovej harmonizácie
ISBN
978-80-225-4415-3
ISSN
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e-ISSN
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Number of pages
5
Pages from-to
21-26
Publisher name
Ekonóm
Place of publication
Bratislava
Event location
Zuberec
Event date
Sep 11, 2017
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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