European Union - EU Law and Tax Treaties: The Non-EU UCITS Dividends Case
- European Union
- F.J. Nocete Correa; J.S. Pastoriza Vázquez
- European Taxation, 2012 (Volume 52), No 11
- 8 October 2012
The authors, in this article, discuss the relationship between EU law and tax treaties, which reflects the ongoing tension between EU efforts at unification and Member State sovereignty. In particular, the article examines the issue in the context of ECJ case law on non-EU UCITS dividends.