Possono essere versati dei compensi a soggetti non residenti senza ritenuta alla fonte? Nota alla sentenza della Corte di Giustizia dell’UE, causa C-498/10, X BV

Translated title of the contribution: [Autom. eng. transl.] Can fees be paid to non-residents without withholding tax? Note to the judgment of the EU Court of Justice, case C-498/10, X BV

Paolo Arginelli

Research output: Contribution to journalArticle

Abstract

the article tackles the issue whether the application of withholding taxes by the source State may hinder the fundamental freedoms provided for by the TFUE
Translated title of the contribution[Autom. eng. transl.] Can fees be paid to non-residents without withholding tax? Note to the judgment of the EU Court of Justice, case C-498/10, X BV
Original languageItalian
Pages (from-to)17-20
Number of pages4
JournalNOVITÀ FISCALI
Publication statusPublished - 2013

Keywords

  • diritto tributario

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