ECJ: No further taxation of dividend in case of Parent-Subsi ...
In a request for a preliminary ruling from Italy, the European Court of Justice (ECJ) held that a national legislation providing for tax being levied on more than 5% of the amount of the dividends that financial intermediaries receive, as parent companies, from their subsidiaries resident in other Member States is contrary to EU law. This also applies in the case of a tax which is not a tax on corporate income but which includes in its basis of assessment those dividends or a part thereof.
Kategorien: European Court of Justice
Schlagwörter: dividend exemption, Parent/Subsidiary Di ...