Finland - The Finnish Dividend Withholding Tax System and the Principle of the Free Movement of Capital: A Never-Ending Story?
- European Union,Finland
- M. Helminen
- European Taxation, 2010 (Volume 50), No 9
- 24 August 2010
This article analyses the recent infringement procedures by the Commission concerning the Finnish taxation of outbound dividends. The author concludes that, whilst the relevant Finnish provisions may result in a higher effective tax rate for non-resident dividend recipients, the case law of the European Court of Justice does not provide a direct answer as to whether or not the Finnish system is in conflict with the free movement of capital.