Advocate general Cruz Villalón has given an opinion in the case Kronos International.

The provisions concerning the free movement of capital are to be interpreted as meaning that the do not preclude legislation of a Member State, such as that in the main proceedings, laying down a less favourable tax scheme for dividends paid by foreign subsidiaries, by excluding the tax paid by foreign subsidiaries from being taken into account even if the parent company makes a loss.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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