TY - JOUR
T1 - Wereldhave Belgium. Parent-Subsidiary Directive does not preclude an advance tax on dividends paid to a Dutch collective investment undertaking. Court of Justice (comments by Paolo Arginelli)
AU - Arginelli, Paolo
PY - 2017
Y1 - 2017
N2 - In this article, the author comments on the recent decision of the Court of Justice of the European Union (ECJ) in the Wereldhave Case (C-448/15), with particular reference to the application of the Parent-Subsidoiary Directive to CIVs.
AB - In this article, the author comments on the recent decision of the Court of Justice of the European Union (ECJ) in the Wereldhave Case (C-448/15), with particular reference to the application of the Parent-Subsidoiary Directive to CIVs.
KW - Collective Investment Vehicles
KW - Parent-Subsidiary Directive
KW - Collective Investment Vehicles
KW - Parent-Subsidiary Directive
UR - http://hdl.handle.net/10807/103745
M3 - Article
SN - 2210-2337
SP - 57
EP - 67
JO - HIGHLIGHTS & INSIGHTS ON EUROPEAN TAXATION
JF - HIGHLIGHTS & INSIGHTS ON EUROPEAN TAXATION
ER -