| Source: | All England Reporter |
| Publisher Citation: | [2008] All ER (D) 253 (May) |
| Court: | Court of Justice of the European Communities (Grand Chamber) |
| Judge: | Judges Skouris (President), Timmermans, Rosas, Lenaerts, Bay Larsen (Presidents of Chambers), Silva de Lapuerta, Schiemann, Kuris, Juhasz, Levits (Rapporteur), O Caoimh, Lindh and Bonichot |
| Judgment Dates: | 20 May 2008 |
Catchwords
European Union - Free movement of capital - Taxation of dividends - Concession granted to fiscal investment enterprise on account of tax deducted at source by another state from dividends received by that enterprise - Restriction of that concession to amount that shareholder resident in member state of establishment of that enterprise who had made investment without such enterprise acting as intermediary could have had credited to income tax on basis of convention for the prevention of double taxation - Restriction of concession by reference to shares of non-resident shareholders in capital of that enterprise - EC Treaty, arts 56, 57 and 58.
The Case
In the instant case, the European Court of Justice ruled on various questions in proceedings concerning a company's application for a concession to fiscal investment enterprises where it had received dividends on shares in foreign companies and had been taxed abroad on those dividends.
Practice Areas
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