European Union - Withholding Tax on Dividends Paid to Non-EU Investment Funds: Some Interesting Details
- European Union,France,Poland
- J. Saïac; C. Rozant
- European Taxation, 2014 (Volume 54), No 10
- 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.