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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50201 - Economic Theory

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2017

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Účtovníctvo a audítorstvo v procese svetovej harmonizácie

ISBN

978-80-225-4415-3

ISSN

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e-ISSN

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Počet stran výsledku

5

Strana od-do

21-26

Název nakladatele

Ekonóm

Místo vydání

Bratislava

Místo konání akce

Zuberec

Datum konání akce

11. 9. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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