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European Union - Withholding Tax on Dividends Paid to Non-EU Investment Funds: Some Interesting Details

Country:
European Union,France,Poland
Author:
J. Saïac; C. Rozant
Issue:
European Taxation, 2014 (Volume 54), No 10
Published:
27 August 2014
This note discusses a decision of 10 April 2014, wherein the ECJ confirmed its decision in Santander (Case 338/11) and provided guidance as to requests for reimbursement of withholding taxes incurred by investment funds based outside the European Union.
 
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