OS ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the Admissibility of Gross Withholding Tax of Interest
João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, W. Haslehner, Volker Heydt, E. Kemmeren, G. Kofler, M. Lang, P. Pistone, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, A. Rust, Rupert Shiers
{"title":"OS ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the Admissibility of Gross Withholding Tax of Interest","authors":"João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, W. Haslehner, Volker Heydt, E. Kemmeren, G. Kofler, M. Lang, P. Pistone, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, A. Rust, Rupert Shiers","doi":"10.2139/ssrn.3644425","DOIUrl":null,"url":null,"abstract":"This article examines the decision of the CJEU in Brisal and KBC Finance Ireland (Case C-18/15) of 13 July 2016. Following a Portuguese reference for a preliminary ruling, the Court's decision provides further clarification on the permissibility of withholding taxation within the European Union. In relation to interest, the Court held that non-resident taxpayers may be subject to withholding taxes (even if comparable residents pursuing the same activity are not) but that non-residents may nevertheless not be taxed on gross income (when comparable residents are taxed on net profits) and are, therefore, entitled to deduct expenses directly connected to their business activity.","PeriodicalId":105680,"journal":{"name":"ERN: Taxation","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2016-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"ERN: Taxation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3644425","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
This article examines the decision of the CJEU in Brisal and KBC Finance Ireland (Case C-18/15) of 13 July 2016. Following a Portuguese reference for a preliminary ruling, the Court's decision provides further clarification on the permissibility of withholding taxation within the European Union. In relation to interest, the Court held that non-resident taxpayers may be subject to withholding taxes (even if comparable residents pursuing the same activity are not) but that non-residents may nevertheless not be taxed on gross income (when comparable residents are taxed on net profits) and are, therefore, entitled to deduct expenses directly connected to their business activity.
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
