Request for a preliminary ruling from the Commissione Tributaria Provinciale di Torino in the case Baudinet and Others.
Do Articles 63 and 65 TFEU preclude legislation of a Member State under which, when a resident of that State, a shareholder in a company established in another Member State, receives dividends taxed in both States, that double taxation is not remedied by the grant in the State of residence of a tax credit at least equal to the amount of tax paid in the State of the distributing company? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Dividendbelasting

H&I: Previews


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