The Advocate General's opinion in Denkavit II

• Autores: Jaap Bellingwout, Séverine Baranger
• Localización: European taxation, ISSN 0014-3138, Vol. 46, Nº. 9, 2006, págs. 457-461
• Idioma: inglés
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• Resumen

  • The authors provide details of the recent Opinion given by Advocate General Geelhoed of the ECJ in Denkavit II. Specifically, in Denkavit II, the Advocate General opined that the French withholding tax on outbound dividends is incompatible with the freedom of establishment and that this is not justified by the France-Netherlands tax treaty of 16 March 1973.