Chris Morgan, partner in charge and Jonathan Bridges, tax manager, KPMG EU tax group, discuss the ramifications of two recent ECJ cases concerning tax discrimination
Chris Morgan partner in charge and Jonathan Bridges tax manager KPMG EU tax group discuss the ramifications of two recent ECJ cases concerning tax discrimination
On 15 July 2004 the European Court of Justice (ECJ) gave judgment in two tax cases: Anneliese Lenz Case C-315/02 and Jean-Claude Weidert & Elizabeth Paulus Case C-242/03. The first concerned the taxation of foreign dividends in Austria; the second a rule which gave individual taxpayers certain tax relief for investments in shares in domestic but not foreign companies.
As expected the court found in favour of the taxpayers. The defending tax authorities rolled out...
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Chris Morgan, partner in charge and Jonathan Bridges, tax manager, KPMG EU tax group, discuss the ramifications of two recent ECJ cases concerning tax discrimination
Chris Morgan partner in charge and Jonathan Bridges tax manager KPMG EU tax group discuss the ramifications of two recent ECJ cases concerning tax discrimination
On 15 July 2004 the European Court of Justice (ECJ) gave judgment in two tax cases: Anneliese Lenz Case C-315/02 and Jean-Claude Weidert & Elizabeth Paulus Case C-242/03. The first concerned the taxation of foreign dividends in Austria; the second a rule which gave individual taxpayers certain tax relief for investments in shares in domestic but not foreign companies.
As expected the court found in favour of the taxpayers. The defending tax authorities rolled out...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
