The distribution, may fall within the scope of both Article 43 EC on freedom of establishment and Article 56 EC on free movement National legislation which makes the receipt of dividends liable to tax, where the rate depends on whether the source of thoseĭividends is national or otherwise, irrespective of the extent of the holding which the shareholder has in the company making Free movement of capital – Restrictions on movements of capital to or from non-member countriesġ. Freedom of movement for persons – Freedom of establishment – Free movement of capital – Provisions of the Treaty – ScopeĢ. (Free movement of capital – Freedom of establishment – Income tax – Distribution of dividends – Income from capital originating in a non-member country)ġ. (Reference for a preliminary ruling from the Verwaltungsgerichtshof) Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.įree movement of capital - Freedom of establishment - Income tax - Distribution of dividends - Income from capital originating in a non-member country. Judgment of the Court (Fourth Chamber) of. # Free movement of capital - Freedom of establishment - Income tax - Distribution of dividends - Income from capital originating in a non-member country. # Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.
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