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ECJ: Greek rules on taxation of inbound dividends and foreign partnerships incompatible with EC law

|Approved Changes|Greece
Greece

On 23 April 2009, the European Court of Justice (ECJ) gave its decision in the case of Commission v. Greece (C-406/07). The Commission had referred Greece to the ECJ due to its discriminatory rules on taxation of inbound dividends).

The ECJ held that by applying a less favourable tax system for foreign-source dividends than for domestic dividends Greece has failed …

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