ECJ to rule on taxation of inbound dividends in Belgium

Journal
Author
Smet, P.; Laloo, H.
Country
Belgium; European Union; France
Published Date
Issue
European Taxation 2005 (Volume 45), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Details are provided of a preliminary question referred to the ECJ regarding whether or not Belgium must grant a tax credit in respect of the foreign withholding tax on dividends paid by an EU company to Belgian resident individual shareholders.