Beperking IB-aftrek tot Portugese dividenden in strijd met vrij verkeer van kapitaal

Translated title of the contribution: Limitation of tax deduction of Portugese dividends in conflict with free movement of capital

Research output: Contribution to journalCase noteProfessional

Translated title of the contributionLimitation of tax deduction of Portugese dividends in conflict with free movement of capital
Original languageDutch
JournalNTFR: Nederlands Tijdschrift voor Fiscaal recht
Issue numberNTFR 2021/3212
Publication statusPublished - Sep 2021

Court cases

TitleC-449/20
CourtHof van Justitie EU
Date of judgement9/09/21

Keywords

  • dividend
  • Free movement
  • DISCRIMINATION
  • Tax

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