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EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies — Orbitax

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EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies

|Treaty Development|European Union-Italy
European Union-Italy

On 9 January 2007, the European Commission announced that it had sent Italy a formal request to terminate the levy of a withholding tax on dividends paid to parent companies resident in the Netherlands (case reference number 2005/4047), as it is contrary to the exemption from withholding tax provided for by the Parent-Subsidiary Directive (Council Directive 90/435/EEC)(the Directive…

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