BELGIUM ECJ OVERSEAS DIVIDENDS TAXATION CASE
April 1st, 2006
BY KEITH NUTHALL
NATIONAL tax laws within the European Union (EU) that levy the same money from dividends earned from local companies as from those in other EU member states are legal, a European Court of Justice advocate general has ruled in a Belgian case.
Leendert Geelhoed has formally advised that relevant EU treaty rules on discrimination allow national laws, as in Belgium, that "subjects dividends from resident companies and dividends from companies resident in another member state to the same uniform tax rate". This is regardless of whether tax ...
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