Withholding Tax on Dividend Payments to Gibraltar
Recent and Pending Cases at the CJEU on Direct Taxation 2019, Linde, Forthcoming
15 Pages Posted: 27 Mar 2020
Date Written: March 3, 2020
Abstract
The paper analyzes the opinion of AG Hogan in the case GVC Services (C-458/18). The author argues that the Parent-Subsidiary Directive should be applicable to a parent company, incorporated in Gibraltar even if, as the case may be, this applicability derives from a teleological interpretation of the Directive. Moreover, even if this were not the case, the fundamental freedoms would award further protection to such companies and preclude domestic legal framework which imposes withholding taxes on dividend distributions to Gibraltar.
Keywords: EU Tax Law, Parent-Subsidiary Directive, Gibraltar
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