CASE COMMENTS: STATE AID – EUROPEAN UNION – TAXATION – CONDITION OF RESIDENCE – OBLIGATIONS OF NATIONAL COURTS

Jurisdiction: The Court of Justice of the European Union considers that a national court cannot assess whether a residence condition provided by a mechanism for the refund of dividend tax complies with Article 63(1) TFEU, where this mechanism constitutes an aid scheme (A-Fonds)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. Does a national court have jurisdiction to assess the compatibility of a condition for the application of an aid scheme which is inseparably linked to the subject-matter of the scheme? That question, which is not new, was again referred to the Court in A-Fonds, with the particularity that the condition at issue concerns a condition of residence, precluding the reimbursement of tax paid by non-resident undertakings in breach of the free movement of capital. The case originated in a dispute between A-Fonds, an investment fund under German law, and the Netherlands tax authorities. A-Fonds sought to obtain a refund of the Dutch dividend tax paid in respect of

Access to this article is restricted to subscribers

Already Subscribed? Sign-in

Access to this article is restricted to subscribers.

Read one article for free

Sign-up to read this article for free and discover our services.

 

PDF Version

Author

  • European Court of Justice (Luxembourg)

Quotation

Raphaël Vuitton, Jurisdiction: The Court of Justice of the European Union considers that a national court cannot assess whether a residence condition provided by a mechanism for the refund of dividend tax complies with Article 63(1) TFEU, where this mechanism constitutes an aid scheme (A-Fonds), 2 May 2019, Concurrences N° 3-2019, Art. N° 91600, pp. 123-124

Visites 161

All reviews