The article analyzes the taxation system applicable to passive income within the EU. In particular it focuses on the directives aimed at harmonizing taxation of dividends interests and royalties (namely Directives 190/435/EEC and subsequent amendments; 2003/49/EC). The author also emphasizes the importance of art. 56 (Treaty of Rome) on the free movement of capitals and its possible application to third countries investors within the Continent.
European Taxation of Passive Income
GREGGI, Marco
2010
Abstract
The article analyzes the taxation system applicable to passive income within the EU. In particular it focuses on the directives aimed at harmonizing taxation of dividends interests and royalties (namely Directives 190/435/EEC and subsequent amendments; 2003/49/EC). The author also emphasizes the importance of art. 56 (Treaty of Rome) on the free movement of capitals and its possible application to third countries investors within the Continent.File in questo prodotto:
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