Cross-border dividend taxation: The lessons of Orange European Smallcap Fund

On 20 May 2008, the European Court of Justice (ECJ) delivered its judgment in Case No. C-194/06, "OESF".This judgment has important implications for the taxation of cross-border dividends in the European Union.
 
In the OESF case, the Court has reconfirmed, clarified, and shed new light on multiple current topics of European tax law, such as

• the compatibility, with the freedom of capital movement, of national tax measures concerning inbound and outbound situations;
• the relation between national law, treaty law, and EC law; and
• the scope of the freedom of capital movement in relation to third countries.

In the latest issue of EC Tax Review, A. Weyn and T. Spaas of Tiberghien Lawyers discuss this judgment and its implications in detail.

> an.weyn@tiberghien.com and thomas.spaas@tiberghien.com

> click here to download the article