Withholding Tax Exemption and Right to Usufruct Shares in a Subsidiary Company

Journal
Switala, F.
Poland
European Taxation 2009 (Volume 49), No. 6
FormatPDF
EUR
40
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45
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The author, in this note, considers the contrasting decisions reached by the European Court of Justice in Les Vergers du Vieux Tauves and the Lublin District Administrative Court in a Polish case in which the facts were similar.