A Member State may not exclude from a tax exemption dividends paid by nationally established companies to an investment fund established in a non-Member State if there exists between the two States an obligation of mutual administrative assistance
Date of article: 10/04/2014
Daily News of: 15/04/2014
Country: 
EUROPE
Author: Court of Justice of the European Union
Article language: en
It is however for the national court to examine whether the agreed mechanism for the exchange of information enables the tax authorities to verify the information provided by the investment fund