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European Union - The EC Parent-Subsidiary Directive and the Decision of the European Court of Justice in Burda

Country:
European Union
Author:
Ioannis F. Stavropoulos
Issue:
European Taxation, 2009 (Volume 49), No 3
Published:
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.
 
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