Opinion of Advocate General Mengozzi in the case Fidelity Funds.

Mengozzi proposes that the Court reply as follows to the question referred for a preliminary ruling by the Østre Landsret: Article 56 EC (now Article 63 TFEU) must be interpreted as precluding a Member State's tax regime, such as that at issue in the main proceedings, under which undertakings for collective investment in transferable securities in that Member State can obtain an exemption from tax at source on the dividends they receive from resident companies, either because they in fact make a minimum distribution to their members on which tax at source is retained, or because technically a minimum distribution is calculated on the basis of which tax at source is retained in the hands of their members, while non-resident undertakings for collective investment in transferable securities of the same kind are taxed at source on the dividends distributed by resident companies.

C-480/16

See also:

HR 3 maart 2017

HR 3 maart 2017

 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Vennootschapsbelasting, Dividendbelasting

H&I: Previews

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