European Union - The Haribo and Österreichische Salinen Cases: To What Extent Is the ECJ Willing To Remove International Double Taxation Caused by Member States?
- European Union
- D. Smit
- European Taxation, 2011 (Volume 51), No 7
- 14 June 2011
This article critically analyses the European Court of Justice decisions in the Haribo and Österreichische Salinen cases, which addressed the extent to which Austria is obliged, in light of the fundamental freedoms, in particular the free movement of capital, to grant Austrian investors relief from double taxation with respect to dividend income from portfolio investments.