ECJ issues judgment in Santander withholding tax case

International Tax Review is part of Legal Benchmarking Limited, 4 Bouverie Street, London, EC4Y 8AX

Copyright © Legal Benchmarking Limited and its affiliated companies 2024

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

ECJ issues judgment in Santander withholding tax case

ecj2.jpg

The ECJ has today stated that French legislation that imposes withholding tax on French-source dividends distributed to foreign undertakings for collective investments in transferable securities (UCITS) is contrary to EU law.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login
more across site & bottom lb ros

More from across our site

Thin capitalisation rules limit the amount of debt deductions that can be claimed but regard must also be given to other income tax law provisions, the ATO said
Police may be inside the Sydney office for ‘several days’, PwC Australia’s chief executive officer said
The source of additional remuneration received by PwC Australia CEO Kevin Burrowes had been the subject of much parliamentary scrutiny
The Independent Schools Council is bringing litigation against the UK government for what it calls an ‘unprecedented education tax’
But the firm said that ‘difficult market conditions’ led to a slowdown in Asia Pacific; in other news, OECD begins Thailand accession process
The move will provide certainty to taxpayers and reduce the risk associated with pricing transactions for TP, according to India’s Ministry of Finance
Pia Honkala, co-head of Aibidia’s operational TP product, tells ITR how her company works in harmony with advisers like the ‘big four’ to revolutionise clients’ processes
The UK is ‘heading to Scandinavia’ as its tax burden increases and isn’t creating an attractive environment for a wave of investment, experts have told ITR
Japan, South Korea and Germany increased their R&D tax budgets at a much greater rate over a 14-year period, say RCK Partners and the London Business School
Under the proposed directive, multinationals with numerous EU presences would have to make only one filing to comply with pillar two
Gift this article