European Union: ECJ : Greek income tax provision is a withholding within the meaning of the Parent-Subsidiary Directive

• Autores: Ioannis Stavropoulos
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 2, 2002, págs. 94-97
• Idioma: inglés
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• Resumen

  • Commentary on the ECJ's decision in the Athenian Breweries case wherein the court found that a Greek provision, whereby tax-free income or income at source at a reduced rate is subject to corporate income tax in proportion to distributed profits, constitutes a withholding tax within the meaning of the EC Parent-Subsidiary Directive.