Reference : Opinion Statement ECJ-TF 2/2016 on the Decision of the Court of Justice of the Europe...
Scientific journals : Article
Analysis of case law/Statutory reports
Law, criminology & political science : Tax law
Opinion Statement ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the Admissibility of Gross Withholding Tax of Interest
CFE ECJ task Force [> >]
Richelle, Isabelle mailto [Université de Liège > HEC Liège : UER > Droit fiscal >]
European Taxation
International Bureau of Fiscal Documentation
European Taxation Journal
Yes (verified by ORBi)
The Netherlands
[en] Brisal and KBC ; Ruling ; non-resident
[en] This Opinion Statement of the CFE ECJ Task Force analyses the ECJ’ s decision in Brisal and KBC Finance Ireland (Case C-18/15) of 13 July 2016. Following a Portuguese reference for a preliminary ruling, the Court’ s decision provides further clarification on the permissibility of withholding taxation within the European Union. In relation to interest, the Court held that non-resident taxpayers may be subject to withholding taxes (even if comparable residents pursuing the same activity are not) but that non-residents may nevertheless not be taxed on gross income (when comparable residents are taxed on net profits) and are, therefore, entitled to deduct expenses directly connected to their business activity
ECJ Task Force of Fiscal Documentation
CFE (Confederation fiscale europeenne)
Professionals ; Students

File(s) associated to this reference

Fulltext file(s):

Restricted access
et_2017_01_cfe_1.pdfPublisher postprint245.29 kBRequest copy

Bookmark and Share SFX Query

All documents in ORBi are protected by a user license.