Cross-border dividend taxation : testing the Belgian rules against the ECJ case law (or testing the ECJ case law against the Belgian rules)
Year of publication: |
2008
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Authors: | Garabedian, Daniel ; Malherbe, Jacques |
Published in: |
A vision of taxes within and outside European borders : Festschrift in honor of Prof. Dr. Frans Vanistendael. - Alphen aan den Rijn : Kluwer Law International [u.a.], ISBN 978-90-411-2640-5. - 2008, p. 397-427
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Subject: | Dividende | Dividend | Kapitalertragsteuer | Capital income tax | EU-Steuerrecht | EU tax law | Nationales Recht | National law | Belgien | Belgium |
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