Detail publikace

Selected aspects of international dividend taxation within the case-law of the Court of Justice of the European Union

BĚLUŠOVÁ, K. BRYCHTA, K.

Originální název

Selected aspects of international dividend taxation within the case-law of the Court of Justice of the European Union

Typ

článek ve sborníku ve WoS nebo Scopus

Jazyk

angličtina

Originální abstrakt

The aim of the paper was to identify rules of the international dividend taxation embodied by the CJEU in its case-law. With respect to the extensiveness of the issue, the authors only focused on the rules for dividends received covering the application of tax exemption in combination with withholding tax as derived by the CJEU in relation to fundamental freedoms grounded under Article 49 and Article 63 of the Treaty on the Functioning of the European Union. The subject of the research in the final stage covered in total ten judgements dealing with the issue as stated above. Based on the text of the respective judgements, it is possible to conclude, to a certain degree of generalization that if entities are in comparable situations, equal treatment regarding nationally-sourced dividends and foreign-sourced dividends must be ensured in a number of aspects.

Klíčová slova

case-law, European Court of Justice, dividends, international taxation

Autoři

BĚLUŠOVÁ, K.; BRYCHTA, K.

Vydáno

13. 9. 2017

Nakladatel

Ekonóm

Místo

Bratislava

ISBN

978-80-225-4415-3

Kniha

Účtovníctvo a audítorstvo v procese svetovej harmonizácie

Strany od

21

Strany do

26

Strany počet

5

BibTex

@inproceedings{BUT140002,
  author="Kristýna {Bělušová} and Karel {Brychta}",
  title="Selected aspects of international dividend taxation within the case-law of the Court of Justice of the European Union",
  booktitle="Účtovníctvo a audítorstvo v procese svetovej harmonizácie",
  year="2017",
  pages="21--26",
  publisher="Ekonóm",
  address="Bratislava",
  isbn="978-80-225-4415-3"
}