European Union: Reliefs from economic double taxation on EU dividends : impact of the Baars and Verkooijen cases

• Autores: Antonello Lupo
• Localización: European taxation, ISSN 0014-3138, Vol. 40, Nº. 7, 2000, págs. 270-275
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The implications of two recent ECJ decisions for the debate on the elimination of economic obstacles to cross-border investments within the European Union are analysed. The cases are Baars and Verkooijen, both concerning Netherlands shareholders of European companies.