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Opinion of the European Economic and Social Committee on taxation of cross-border teleworkers and their employers (own-initiative opinion)

EESC 2022/00408

CELEX number:
52022IE0408
Form:
Own-initiative opinion
Author:
European Economic and Social Committee
Date of document:
13/07/2022; Date of vote
Number of pages:
7

Judgment of the Court (Fifth Chamber) of 24 February 2022.
'Viva Telecom Bulgaria' EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia.
Request for a preliminary ruling from the Varhoven administrativen sad.
Reference for a preliminary ruling – Taxation – Withholding tax on notional interest on an interest-free loan granted to a resident subsidiary by a non-resident parent company – Directive 2003/49/EC – Payments of interest between associated companies of different Member States – Article 1(1) – Exemption from withholding tax – Article 4(1)(d) – Exclusion of certain payments – Directive 2011/96/EU – Corporation tax – Article 1(1)(b) – Distribution of profits by a resident subsidiary to its non-resident parent company – Article 5 – Exemption from withholding tax – Directive 2008/7/EC – Raising of capital – Article 3 – Contributions of capital – Article 5(1)(a) – Indirect tax exemption – Articles 63 and 65 TFEU – Free movement of capital – Taxation of the gross amount of notional interest – Recovery procedure for the purposes of the deduction of expenses related to the grant of the loan and a possible refund – Difference in treatment – Justification – Balanced allocation of the power to impose taxes between the Member States – Effective collection of tax – Combating of tax avoidance.
Case C-257/20.

ECLI identifier: ECLI:EU:C:2022:125

CELEX number:
62020CJ0257
Form:
Judgment
Author:
Court of Justice
Date of document:
24/02/2022

Opinion of Advocate General Rantos delivered on 30 September 2021.


ECLI identifier: ECLI:EU:C:2021:779

CELEX number:
62020CC0257
Form:
Opinion of the Advocate General
Author:
Court of Justice
Date of document:
30/09/2021
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