Article (Scientific journals)
Opinion Statement ECJ-TF 1/2016 on the Decision of the European Court of Justice in Joined Cases Miljoen (Case C-10/14), X (Case C-14/14) and Société Générale (Case C-17/14) on the Netherlands Dividend Withholding Tax
CFE ECJ Task Force; Richelle, Isabelle
2016In European Taxation, p. 255-261
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Keywords :
miljoen; Société Générale; C-10/14; C-14/14; C-17/14; Netherlands Dividend
Abstract :
[en] This is an Opinion Statement prepared by the CFE ECJ Task Force on Miljoen and others (Joined Cases C-10/14, C-14/14 and C-17/14),1 in respect of which the Third Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 17 September 2015, following the Opinion of Advocate General Jääskinen of 25 June 2015.2 The cases concern the taxation of dividends received by individual and corporate non-resident taxpayers. They answer several questions in respect of the appropriateness of levying dividend withholding taxes, such as the need to allow for an offset against ordinary income tax, the deductibility of related costs and the relevance of an offset granted by a tax treaty. After illustrating the factual background, parties’ arguments and the ECJ’ s decision, this Opinion Statement will focus on issues that the ECJ has left open.
Research center :
ECJ Task Force of the CFE ; Tax Institute de l'Université de Liège
Precision for document type :
Analysis of case law/Statutory reports
Disciplines :
Tax law
Author, co-author :
CFE ECJ Task Force
Richelle, Isabelle ;  Université de Liège > HEC Liège : UER > Droit fiscal
Language :
English
Title :
Opinion Statement ECJ-TF 1/2016 on the Decision of the European Court of Justice in Joined Cases Miljoen (Case C-10/14), X (Case C-14/14) and Société Générale (Case C-17/14) on the Netherlands Dividend Withholding Tax
Publication date :
June 2016
Journal title :
European Taxation
ISSN :
0014-3138
eISSN :
2352-9199
Publisher :
International Bureau of Fiscal Documentation, Amsterdam, Netherlands
Pages :
255-261
Peer reviewed :
Peer Reviewed verified by ORBi
Funders :
CFE - Confédération Fiscale Européenne [BE]
Available on ORBi :
since 13 March 2017

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