European Union - Withholding Taxation and the EU Fundamental Freedoms: Greek Source Taxation of Service Fees
- European Union,Greece
- A. Manitara
- European Taxation, 2018 (Volume 58), No 2/3
- 22 January 2018
This article discusses a recent amendment to the Greek Income Tax Code, extending a withholding tax exemption in respect of certain service fees to non-Greek EU service providers. It provides an overview of ECJ case law on the matter of withholding taxation and issues raised under EU law. The questionable aspects of the Greek legislation – now amended – are then examined in light of the responses given by the Court. The article concludes that withholding tax still raises questions in the Single Market.