Portugal – ECJ decision on dividends taxation that discriminates non-resident pension funds
EU direct tax group newsflashes ()
On 6 October 2011, the European Court of Justice issued its decision on the Portuguese Republic (C-493/09), whereby the EC sought a declaration from the ECJ that by taxing dividends received by non-resident pension funds at a higher rate than dividends received by pension funds resident in Portuguese territory, the Portuguese Republic has demonstrated discrimination.
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October 2012
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Contacts
- Frank Engelen
- EU tax harmonisation initiative leader
- Tel: +31 (0)88 792 42 50
- Bob van der Made
- EUDTG Secretariat
- Tel: +31 (0)88 792 36 96
