Austria/European Union: Taxation of cross-border portfolio dividends in Austria : the Austrian Supreme Administrative Court interprets EC law

• Autores: Thomas Bieber, Werner Haslehner, Georg Kofler, Clemens Philip Schindler
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 11, 2008, págs. 583-589
• Idioma: inglés
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• Resumen

  • In this article, the authors discuss the Austrian Supreme Administrative Court's decision of 17 April 2008 wherein it was decided that the discriminatory treatment of cross-border intercompany portfolio dividends, in comparison to equivalent domestic dividends, constitutes a prohibited restriction of the free movement of capital, but that granting an indirect foreign tax credit can cure the breach of EC law.