Preliminary ruling requested from ECJ on Austrian taxation of foreign dividends

Journal
Toifl, G.; Polivanova-Rosenauer, T.
Austria; European Union
European Taxation 2003 (Volume 43), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The request for a preliminary ruling from the ECJ in respect of the compatibility of the Austrian dividend tax system with the freedom of movement of capital under the EC Treaty is addressed.