Request for a preliminary ruling from the Varhoven administrativen sad in the case TTL.

Is a provision of national law such as Article 175(2), point 3, DOPK, which requires domestic companies which pay out income subject to withholding tax to pay interest for the period from the point at which the time limit laid down for the payment of the tax on such income expires until the day on which a non-resident company established in another Member State furnishes evidence that the requirements for the application of a double taxation convention have been fulfilled, including in cases in which, pursuant to the convention, no such tax or a lower amount thereof is to be paid, compatible with Articles 5(4) TEU and 12(b) TEU? 


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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