Dividend Distributions to and from Gibraltar Companies: The ECJ Decision in GVC Services (Case C-458/18) and Its Consequences

Journal
Dafnomilis, V.I.
European Union
European Taxation 2020 (Volume 60), No. 11
PriceUSD 45

In this article, the author discusses and comments on the ECJ decision in GVC Services (Case C-458/18). In addition, the implications of the decision for Gibraltar and EU Member States for the period before and after the expiration of the implementation/transition period of the EU-UK Withdrawal Agreement are examined.