Tax deductible expenses regarding dividend withholding taxes: CJEU (implicitly) repeals outlier Société Générale (C-17/14)
Kemmeren,Eric
Kemmeren,Eric
Abstract
The author posits that the XX ruling (implicitly) repeals or at least mitigates the outlier ruling Société Générale (C-17/14). The CJEU should clarify in a subsequent ruling that it repealed the Société Générale (C-17/14) ruling in full because a full repeal would contribute most to the development of the EU internal market. Nevertheless, the ruling contributes to the development of the EU internal market, the creation of a level playing field, the establishment of international tax neutrality, to capital and labour import neutrality, the realisation of the ability-to-pay and the direct-benefit principles, occasionally to the establishment of an origin-based allocation of tax jurisdiction on dividend income and to a certain extent to the realisation of some of the SDGs 1, 8, 10, 16 and 17. Therefore, the author welcomes this ruling.
Description
Date
2025
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Volume Title
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Research Projects
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Keywords
Dividend withholding tax, Deductible expenses, internal market EU, Sustainable Development Goals, level playing field, international tax neutrality, capital and labour import neutrality, ability-to-pay principle, direct-benefit principle, origin-based allocation of tax jurisdiction, EU tax law, free movement of capital, dividend, internal market, capital markets, K - Law and Economics, Y - Miscellaneous Categories, Z - Other Special Topics, SDG 1 - No Poverty, SDG 8 - Decent Work and Economic Growth, SDG 10 - Reduced Inequalities, SDG 16 - Peace, Justice and Strong Institutions, SDG 17 - Partnerships for the Goals
Citation
Kemmeren, E 2025, 'Tax deductible expenses regarding dividend withholding taxes : CJEU (implicitly) repeals outlier Société Générale (C-17/14)', EC Tax Review, vol. 34, no. 6, pp. 210-221. https://doi.org/10.54648/ecta2025037