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France - Santander (Joined Cases C-338/11 to C-347/11): No Withholding Tax on Dividends Paid to Most Foreign UCITS

Country:
France
Author:
B. Gouthière
Issue:
European Taxation, 2012 (Volume 52), No 11
Published:
4 October 2012
This note comments on the recent decision of the European Court of Justice in Santander (Joined Cases C-338/11 to C-347/11), which addresses the issue of the freedom of capital and the French tax authorities’ subsequent decision to abolish withholding tax on dividends paid by French companies to most foreign UCITS.
 
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