Dividend Taxation in the EU
The EU Tax Law Group is a network of independent EU tax lawyers specialized in EU tax law. Members of the group are: Altitude Avocats, Joseph Hage Aaronson, Flick Gocke Schaumburg, Jones Day, Cuatrecasas Gonçalves Pereira, LeitnerLeitner, Maisto e Associati, Kromann Reumert and Loyens & Loeff.
CHAIR
- Prof. Dr. Dennis Weber, Loyens & Loeff
SPEAKERS
- Eric Ginter, Altitude Avocats
- Arne Mollin Ottosen, Kromann Reumert
- Prof. Dr. Dennis Weber, Loyens & Loeff
- Prof. Dr. Paolo Arginelli, Maisto e Associati
- Prof. Guglielmo Maisto, Maisto e Associati
- Dr. Simon Whitehead, Joseph Hage Aaronson
- Antonio Barba, Cuatrecasas Spain
PROGRAMME
Intro and general framework for dividend taxation in the EU
by Prof. Dr. Dennis Weber (Loyens & Loeff)
Recent developments
- Société Schneider Electric case
by Eric Ginter (Altitude Avocats) - Proposed new dividend WHT scheme
by Arne Møllin Ottosen (Kromann Reumert) - Köln-Aktienfonds Deka judgment of the Netherlands Supreme Court versus the Fidelity Funds case
by Dr. Simon Whitehead (Joseph Hage Aaronson) - Investment funds taxation, third countries and tax avoidance - the emblematic case of Italy
by Prof. Dr. Paolo Arginelli (Maisto e Associati)
Round table discussion
- Prof. Guglielmo Maisto (Maisto e Associati)
- Prof. Dr. Dennis Weber (Loyens & Loeff)
- Antonio Barba (Cuatrecasas Spain)
- Proposed Dutch Dividend WHT Exit Tax
- Italian Supreme Court decision 14756 on beneficial ownership
- Spanish dividend withholding taxes, beneficial ownership - Spanish Central Economic Administrative Court
Conclusions
by Prof. Dr. Dennis Weber