Suchergebnisse für: `parent-subsidiary-directive` (28 gefunden)

  6. 01. August 2025

    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 ...
  8. 02. Mai 2018

    Federal Ministry of Finance amends earlier circular on treat ...

    On 20 December 2017 the European Court of Justice (ECJ) took the view that Section 50d (3) Income Tax Act prohibiting certain intermediary foreign companies from (full or partial) refund of German withholding tax was incompatible with both the Parent-Subsidiary Directive and the freedom of establishment. The German Tax Authorities have recently issued a circular on its application of the rules.

    Kategorien: Official Pronouncements
    Schlagwörter: Parent/Subsidiary Directive, refund clai ...
  9. 16. Mai 2025

    Interest on withholding tax levied in breach of EU law

    Foreign companies as shareholders that are eligible for a refund of withholding tax in accordance with Art. 5 of the Parent-Subsidiary Directive are entitled to interest under EU law if the refund of the tax amounts is withheld from them in violation of EU law or if - for the same reason - tax is withheld from the outset. This was decided by the Supreme Tax Court in a recent judgment.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: tax interest, withholding tax refund
  10. 22. Dezember 2017

    ECJ – German Anti-Treaty-Shopping Rule infringes EU law

    On 20 December 2017 the European Court of Justice (ECJ) issued its decision on two cases referred to it by the Cologne Tax Court on the compatibility of the anti-abuse rule in Section 50d Income Tax Act (ITA) with EU law. According to Section 50d (3) ITA certain intermediary foreign companies are not entitled to a (full or partial) refund of German withholding tax; without a preceding oral hearing the ECJ took the view that the section was incompatible with both the Parent-Subsidiary Directive and the freedom of establishment. - See update further below!

    Kategorien: European Court of Justice
    Schlagwörter: freedom of establishment, anti-treaty sh ...
  11. 31. März 2022

    ECJ: Withholding tax on notional interest in case of interes ...

    In a Bulgarian case the European Court of Justice (ECJ) held that EU law does not preclude national legislation imposing withholding tax on notional market-based interest (mandated under local tax anti-avoidance rules). Such withholding tax cannot be exempt under the regimes of the IRD (EU Interest - Royalty Directive 2003/49/EC) and the PSD (EU Parent-Subsidiary Directive 2011/96/EU) as there have been no actual payments of interest.

    Kategorien: European Court of Justice
    Schlagwörter: notional tax, interest-free loan, notion ...
  16. 24. November 2017

    German exclusion from withholding tax relief in conflict wit ...

    The German anti- treaty shopping rule denying full or partial relief from withholding tax, as otherwise prescribed under a double tax treaty or applicable EU directive, is questioned by the Lower Tax Court of Cologne as being in violation of community law. The question has been referred to the ECJ in number of cases.

    Kategorien: Supreme Tax Court cases, From Europe
    Schlagwörter: dividend withholding tax, treaty relief, ...
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Björn Viebrock

Björn Viebrock

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