OrbitaxECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
|Approved Changes|European Union- Belgium
As previously reported, on 18 September 2008, Advocate General (AG) Kokott of the European Court of Justice (ECJ) gave her opinion in the case of Etat belge - SPF Finances v. Truck Center SA (C-282/07). Details of the opinion are summarized below.
(a) Facts and legal background. SA Wicker Finances (Wicker), a Luxembourg company, held a 48% participation in Truck Center SA (Tr…
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