Advocate General Kokott has given an opinion in the case Eqiom and Enka.

Kokott proposes that the Court reply to the questions referred by the Conseil d'État as follows: Article 1(2) of Council Directive 90/435/EEC and Article 43 EC in conjunction with Article 48 EC preclude a Member State rule that imposes on a non-resident company directly or indirectly controlled by persons resident in a non-member State the burden of proving, for the granting of an exemption from withholding tax under Article 5 of the Parent-Subsidiary Directive, that the reasons for the structuring of the chain of interests are not tax-based, without the authorities being obliged to provide sufficient indications of wholly artificial arrangements which do not reflect economic reality and whose purpose is to obtain a tax advantage. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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