Court of Justice

This overview highlights the Court’s decision on (i) the compatibility of the regional tax on productive activities with EU law and on (ii) legislation that allows for the reimbursement of withholding tax levied on dividends exclusively for resident loss-making companies while disallowing such reimbursement in respect of non-resident loss making companies (Credit Suisse Securities (Europe) (Case C-601/23)).

Publication Details

Journal
European Taxation
Published
2025-10-08
DOI
https://doi.org/10.59403/a4yx8v
Primary Topic
Computability, Logic, AI Algorithms
Type
article
Field-Weighted Citation Impact
0.00
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article

Court of Justice

European Taxation
Computability, Logic, AI Algorithms
article

Court of Justice

article en

Abstract

This overview highlights the Court’s decision on (i) the compatibility of the regional tax on productive activities with EU law and on (ii) legislation that allows for the reimbursement of withholding tax levied on dividends exclusively for resident loss-making companies while disallowing such reimbursement in respect of non-resident loss making companies (Credit Suisse Securities (Europe) (Case C-601/23)).

European TaxationVol. 65(10)
Decent work and economic growth
Openalex Percentile: Top 43%
Computability, Logic, AI Algorithms
DOISourceOpenAlex
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Court of Justice · European Taxation (2025) | TGRS Research Map | TGRS