Dividend Distributions to and from Gibraltar Companies: The ECJ Decision in GVC Services (Case C-458/18) and Its Consequences
| Authors |
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| Publication date |
11-2020
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| Journal |
European Taxation
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| Volume | Issue number |
60 | 11
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| Pages (from-to) |
507-516
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| Organisations |
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Faculty of Law (FdR) - Amsterdam Center for Tax Law (ACTL)
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| Abstract |
In this article, the author discusses and comments on the ECJ decision in GVC Services (Case C-458/18). In addition, the implications of the decision for Gibraltar and EU Member States for the period before and after the expiration of the implementation/transition period of the EU-UK Withdrawal Agreement are examined.
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| Document type |
Article
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| Language |
English
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| Published at |
https://research.ibfd.org/#/doc?url=/collections/et/html/et_2020_11_e2_4.html
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