The EC Parent-Subsidiary Directive and the Decision of the European Court of Justice in Burda

Journal
Stavropoulos, I.F.
European Union
European Taxation 2009 (Volume 49), No. 3
FormatPDF
EUR
40
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45
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In this article, the author considers the evolution of the concepts of withholding tax and tax neutrality within the framework of the EC Parent-Subsidiary Directive (hereinafter: the Directive) and through the case law of the European Court of Justice (ECJ), with specific reference to the recent case of Burda.