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Tax & Legal

Tax & Legal

Response of tax authorities to European Court of Justice’s decision on the “activity requirement” for trade tax exemptions on dividends from third countries


The tax authorities of the Federal States have issued a joint response to the ECJ’s decision in EV (C-685/16) on 20 September 2018, in which the Court decided that the “activity requirement,” contained in the rule providing for a trade tax exemption on distributions from third countries contravened EU law. Continue reading