European Union - The ECJ X Case (Football Club Feyenoord)
- European Union
- D. Molenaar; H. Grams
- European Taxation, 2011 (Volume 51), No 8
- 6 July 2011
Withholding taxes on fees paid to non-resident sportsmen and artistes have long represented an obstacle to the cross-border provision of services within the European Union, as well as in the international context. Art. 17 of tax treaties based on the OECD Model is outdated and results in a significant administrative burden for taxpayers. The authors, in this article, examine the X case (Football Club Feyenoord), which highlights these issues, as well as their wider implications.