Belgium: ECJ to rule on taxation of inbound dividends in Belgium

• Autores: Patrick Smet, Hannes Laloo
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 4, 2005, págs. 158-159
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • Details are provided of a preliminary question referred to the ECJ regarding whether or not Belgium must grant a tax credit in respect of the foreign withholding tax on dividends paid by an EU company to Belgian resident individual shareholders.