Opinion of Advocate General Sánchez-Bordona in the case Wereldhave Belgium.

Parent-Subsidiary Directive (90/435/EEC) is not applicable to a dispute concerning withholding tax levied in Belgium on the profits distributed by a subsidiary to its parent company where the latter is a Netherlands collective investment undertaking that makes use of the zero rate of corporation tax.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Vennootschapsbelasting

H&I: Previews


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