Judgment of the Court (First Chamber) of 8 November 2007.
Amurta SGPS v Inspecteur van de Belastingdienst/Amsterdam.
Reference for a preliminary ruling: Gerechtshof te Amsterdam - Netherlands.
Articles 56 EC to 58 EC - Free movement of capital - National tax legislation providing for exemption of shareholdings from corporation tax - Taxation of dividends - Withholding tax - Exemption from withholding tax - Application to companies receiving dividends with a seat or permanent establishment in the Member State granting the exemption and whose shareholdings benefit from exemption from corporation tax - Refusal to apply the exemption from withholding tax to dividends distributed to a recipient company not having a seat or a permanent establishment in that Member State.
Case C-379/05.
Reports of Cases
2007 I-09569
Links to the texts
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Curia |
EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2007:323 |
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Judgment
ECLI:EU:C:2007:655 |
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