Withholding Tax Exemption and Right to Usufruct Shares in a Subsidiary Company
Journal
Country
Poland
Published Date
Issue
European Taxation 2009 (Volume 49), No. 6
Document
The author, in this note, considers the contrasting decisions reached by the European Court of Justice in Les Vergers du Vieux Tauves and the Lublin District Administrative Court in a Polish case in which the facts were similar.