European Union: Preliminary ruling requested from ECJ on Austrian taxation of foreign dividends

• Autores: Gerald Toifl, Tatjana Polivanova Rosenauer
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 3, 2003, págs. 87-90
• Idioma: inglés
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• Resumen

  • The request for a preliminary ruling from the ECJ in respect of the compatibility of the Austrian dividend tax system with the freedom of movement of capital under the EC Treaty is addressed.