Withholding Tax on Dividends Paid to Non-EU Investment Funds: Some Interesting Details

Type

Journal

Author

Saïac, J.; Rozant, C.

Country

European Union; France; Poland

Published Date

August 27, 2014

Issue

European Taxation 2014 (Volume 54), No. 10

DOI

https://doi.org/10.59403/14m4az7

Document

Go to Tax Research Platform

This note discusses a decision of 10 April 2014, wherein the ECJ confirmed its decision in Santander (Case 338/11) and provided guidance as to requests for reimbursement of withholding taxes incurred by investment funds based outside the European Union.

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Withholding Tax on Dividends Paid to Non-EU Investment Funds: Some Interesting Details