Miljoen, X and Société Générale: The Final Curtain of the Dividend Withholding Tax Saga?

• Autores: Jasper Korving
• Localización: EC tax review, ISSN 0928-2750, Vol. 24, Nº. 5, 2015, págs. 281-285
• Idioma: inglés
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• Resumen

  • In many EU Member States, requests for the reimbursement of dividend withholding tax based on EU law- related arguments are pending. Basic argument is that combinations of domestic law provisions result in full neutralization of dividend withholding tax in domestic situations, while this is not always the effect in cross-border situations. Taxpayers and tax authorities, however, seldom agree on what is the comparable domestic situation to determine whether the tax treatment in cross-border infringes EU law. The joint cases Miljoen, X and Société Générale could bring more clarity.1 On 25 June 2015, AG Jääskinen issued his opinion in these cases