ECJ to rule on taxation of inbound dividends in Belgium

Journal
Smet, P.; Laloo, H.
European Taxation 2005 (Volume 45), No. 4
PriceUSD 45

Details are provided of a preliminary question referred to the ECJ regarding whether or not Belgium must grant a tax credit in respect of the foreign withholding tax on dividends paid by an EU company to Belgian resident individual shareholders.