OrbitaxECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
|Approved Changes|European Union-Sweden
As previously reported, on 18 December 2007, the European Court of Justice (ECJ) gave its decision in the case of Skatteverket v. A (C-101/05). Details of the judgment are summarized below.
(a) Facts. Facts and legal background.Under Swedish legislation, dividends (in the form of shares in a subsidiary) received, inter alia, from a parent company situated withi…
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