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Case C-262/09: Judgment of the Court (First Chamber) of 30 June 2011 (reference for a preliminary ruling from the Finanzgericht Köln (Germany)) — Wienand Meilicke, Heidi Christa Weyde, Marina Stöffler v Finanzamt Bonn-Innenstadt (Free movement of capital — Income tax — Certificate relating to corporation tax actually paid on dividends of foreign origin — Prevention of double taxation of dividends — Tax credit for dividends paid by resident companies — Proof required as to the foreign tax deductible)
- CELEX number:
- 62009CA0262
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 30/06/2011
- Number of pages:
- 1
Judgment of the Court (First Chamber) of 30 June 2011.
Wienand Meilicke and Others v Finanzamt Bonn-Innenstadt.
Reference for a preliminary ruling: Finanzgericht Köln - Germany.
Free movement of capital - Income tax - Certificate relating to corporation tax actually paid on dividends of foreign origin - Prevention of double taxation of dividends - Tax credit for dividends paid by resident companies - Proof required as to the foreign tax deductible.
Case C-262/09.
ECLI identifier: ECLI:EU:C:2011:438
- CELEX number:
- 62009CJ0262
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 30/06/2011
Opinion of Advocate General Trstenjak delivered on 13 January 2011.
Wienand Meilicke and Others v Finanzamt Bonn-Innenstadt.
Reference for a preliminary ruling: Finanzgericht Köln - Germany.
Free movement of capital - Income tax - Certificate relating to corporation tax actually paid on dividends of foreign origin - Prevention of double taxation of dividends - Tax credit for dividends paid by resident companies - Proof required as to the foreign tax deductible.
Case C-262/09.
ECLI identifier: ECLI:EU:C:2011:12
- CELEX number:
- 62009CC0262
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 13/01/2011
Case C-262/09: Reference for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 13 July 2009 — Wienand Meilicke, Frau Heidi Christa Weyde and Marina Stöffler v Finanzamt Bonn-Innenstadt
- CELEX number:
- 62009CN0262
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 13/07/2009
- Number of pages:
- 1
Domain: All, CELEX number: 62009C?0262, Search language: Spanish