||All England Reporter
|| All ER (D) 190 (Feb)
||Court of Justice of the European Communities (Third Chamber)
Judges Rosas (President), Borg Barthet and Lohmus (Rapporteur)
||15 February 2007
European Community - Taxation - Internal taxes - Income tax - Companies and firms - Corporation tax - Company having restricted tax liability - Deduction of corporation tax - Company claiming repayment of corporation tax - Provision of services by non-resident in context of artistic performances - Principle of national legislation regarding retention of tax at source - Provider of services not possessing nationality of a member state - Whether national legislation being compatible with Community Law - EC Treaty, art 49 (formerly art 59 EC).
Article 49 of the EC Treaty (formerly art59 EC) did not preclude national legislation which made repayment of corporation tax deducted at source on the income of a taxpayer with restricted liability, subject to the condition that the operation expenses in respect of which a deduction was claimed for that purpose had a direct economic connection to the income received from activities pursued in the member state concerned, on condition that all the costs that were inextricably linked to that activity were considered to have such a direct connection, irrespective of the place and time at which those costs had been incurred. By contrast, art59 of the Treaty precluded such national legislation in so far as it made repayment of that tax to that taxpayer subject to the condition that those same operating expenses exceeded half of that income.
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