Opinion of Advocate-General Szpunar in the case Pensioenfonds Metaal en Techniek.
Article 63 together with article 65 (1)(a) TFEU do not constitute an obstacle to national legislation under which dividends from a resident company are taxed at source if the shareholder is resident in another Member State, while such dividends — if paid to a resident shareholder — are subject to a tax calculated as a definitive lump sum and on a fictive yield, which, over time, is intended to correspond to the normal taxation of all yields on capital. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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