The ECJ Bouanich case : the capital gains and dividend classification of share buy-backs in Swedish tax law

The author provides a brief overview of the Bouanich case. She then focuses on the issues of whether or not the different tax treatment of the proceeds between dividend income and capital gains can properly be included in a "neutral tax system" and the implications of the OECD Model Convention in respect of the case, which raises the question of the interplay between EC law, bilateral tax treaties and national tax rules.