Poland - Withholding Tax Exemption and Right to Usufruct Shares in a Subsidiary Company
- Filip Świtała
- European Taxation, 2009 (Volume 49), No 6
- 1 June 2009
The author, in this note, considers the contrasting decisions reached by the European Court of Justice in Les Vergers du Vieux Tauves and the Lublin District Administrative Court in a Polish case in which the facts were similar.