This article analyses the compatibility of the domestic dividend withholding tax systems of the Member States with EC law (Denkavit, Amurta, ACT Group Litigation, Aberdeen) using the Finnish tax system as an example.
This article analyses the compatibility of the domestic dividend withholding tax systems of the Member States with EC law (Denkavit, Amurta, ACT Group Litigation, Aberdeen) using the Finnish tax system as an example.