Austria: Austria's differential treatment of domestic and foreign inter-company dividends infringes the EU's free movement of capital

• Autores: Georg Kofler, Gerald Toifl
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 6, 2005, págs. 232-242
• Idioma: inglés
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• Resumen

  • The authors start from the premise that there has always been dispute as to how the fundamental freedoms in the EC Treaty and secondary Community law relate to each other with regard to taxation. This is then considered with reference to Austria's participation exemption regime and a recent Austrian court judgment on this subject.