Court of Justice

Journal
Alvarado, M.
European Union
European Taxation 2021 (Volume 61), No. 11
PriceUSD 45

This overview highlights the ECJ’s decision on the compatibility of legislation that precludes the application of a tax advantage in the form of a 50% deduction from the corporate tax base in respect of dividends deriving from shares listed on foreign stock exchanges with the free movement of capital.