European Union - The EC Parent-Subsidiary Directive and the Decision of the European Court of Justice in Burda
- European Union
- Ioannis F. Stavropoulos
- European Taxation, 2009 (Volume 49), No 3
- 1 March 2009
In this article, the author considers the evolution of the concepts of withholding tax and tax neutrality within the framework of the EC Parent-Subsidiary Directive (hereinafter: the Directive) and through the case law of the European Court of Justice (ECJ), with specific reference to the recent case of Burda.