Court of Justice

Journal
Morales, T.
European Union
European Taxation 2021 (Volume 61), No. 6
Format/Price
JournalUSD 45

This overview highlights the ECJ’s decisions on (i) a credit limitation for foreign withholding tax levied on inbound dividends and (ii) the compatibility with State aid rules of a progressive advertisement tax on turnover that includes an element of partial deduction of loss carried forward.