Withholding Tax

The PSD and its Subject-to-Tax Requirement

Filip Debelva Parent-Subsidiary Directive, Withholding Tax

In the recent Wereldhave case (Case C-448/15), the CJEU was asked to shed some light on the subject-to-tax requirement of Art. 2(a)(iii) PSD. [This post contains a short summary of an article which was recently published in Dutch in Internationale Fiscale Actualiteit, see below.] TL;DR - Art. 2(c) PSD contains a positive (subject-to-tax) and a negative criterion … Continue reading The PSD and its Subject-to-Tax Requirement

X v Ministerraad: fairness tax partly incompatible with EU law

Joris Luts Double Taxation, Freedom of Establishment, Parent-Subsidiary Directive, Withholding Tax

Case On May 17, 2017, the Court of Justice ('CJ') decided that the Belgian fairness tax is partially at odds with EU law (Case C-68/15 X v Ministerraad). As a recap, the fairness tax is a separate tax of 5,15% which is levied in the hands of a company that (1) distributes profits while (2) … Continue reading X v Ministerraad: fairness tax partly incompatible with EU law