H&I 2009, 2.5
Truck Center. Withholding tax on intercompany interest derived by non-resident companies compatible with freedom of establishment. ECJ (comments by Englisch)
CJ 22-12-2008, ECLI:EU:C:2008:762
- Instantie
Court of Justice of the European Union
- Datum
22 december 2008
- Magistraten
Lenaerts, Van Danwitz, Silva de Lapuerta, Arestis, Malenovský
- Zaaknummer
C-282/07
- LJN
BG9382
- JCDI
JCDI:ADS688759:1
- Vakgebied(en)
Belastingrecht algemeen (V)
- Brondocumenten
ECLI:EU:C:2008:762, Uitspraak, Court of Justice of the European Union, 22‑12‑2008
Essentie
Truck Center. Withholding tax on intercompany interest derived by non-resident companies compatible with freedom of establishment. ECJ (comments by Englisch)
Samenvatting
According to former Belgian tax law before the implementation of the EC Interest and Royalty Directive, a withholding tax had to be levied upon the payment or allocation of interest by a Belgian company to its creditor company. However, the obligation to retain tax at source was waived if interest was paid or allocated to resident companies in connection with certain kinds of loans. Moreover, the tax treaty concluded between Belgium and Luxembourg provided that intercompany interest ... Verder lezen? Log in om dit document te bekijken.