Abstract
Abstract
This overview highlights the Court’s decision on legislation that denies the tax exemption provided under the Interest and Royalties Directive (2003/49) due to timing restrictions claiming to be applicable over the benefits provided under that Directive, as well as delays in submitting any supporting documentation.
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@article{Xygka2026Court,
title = {Court of Justice},
author = {Angelika Xygka},
journal = {European Taxation},
year = {2026},
doi = {10.59403/3k67zts},
url = {https://doi.org/10.59403/3k67zts}
}FAQ
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