H&I 2017/22
SECIL. Dividends received from a company established in a non-member State which is party to the association agreement. Court of Justice
CJ 24-11-2016, C-464/14 (Uitspraak), m.nt. Daniël Smit (SECIL)
- Instantie
Court of Justice of the European Union
- Datum
24 november 2016
- Zaaknummer
C-464/14
- Noot
Daniël Smit
- Roepnaam
SECIL
- JCDI
JCDI:ADS88215:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Europees belastingrecht / Europese verdragsvrijheden
Europees belastingrecht / Discriminatie
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 24‑11‑2016
Beroepschrift, Court of Justice of the European Union, 08‑10‑2014
Essentie
Judgment of the Court of Justice in the case SECIL on the tax treatment, for the tax year 2009, of the dividends distributed to SECIL by two companies whose seats were in Tunisia and Lebanon respectively.
Samenvatting
The Portuguese company, SECIL-Companhia Geral de Cal e Cimento SA, holds 98.72% of the shares in the Tunisian Société des Ciments de Gabès SA and 51.05% of the shares in the Lebanese Ciments the Sibline SAL (28.64% is held directly and 22.41% is held indirectly). In 2009, SECIL received more than EUR 8.3 million of dividends from these two subsidiaries. These dividends are ... Verder lezen? Log in om dit document te bekijken.