European Union Law and Tax Treaties: the Non-EU UCITS Dividends Case

The authors, in this article, discuss the relationship between EU law and tax treaties, which reflects the ongoing tension between EU efforts at unification and Member State sovereignty. In particular, the article examines the issue in the context of ECJ case law on non-EU UCITS dividends.

Detalhes bibliográficos
Autores: Pastoriza Vázquez, Juan Salvador, Nocete Correa, Francisco José
Formato: artículo
Fecha de publicación:2012
País:España
Recursos:Universidad de Castilla-La Mancha
Repositorio:RUIdeRA. Repositorio Institucional de la UCLM
OAI Identifier:oai:ruidera.uclm.es:10578/42046
Acesso em linha:https://doi.org/10.59403/3h2pm0m
https://www.ibfd.org
https://hdl.handle.net/10578/42046
Access Level:acceso abierto
Palavra-chave:Derecho financiero
Derecho tributario
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spelling European Union Law and Tax Treaties: the Non-EU UCITS Dividends CasePastoriza Vázquez, Juan SalvadorNocete Correa, Francisco JoséDerecho financieroDerecho tributarioThe authors, in this article, discuss the relationship between EU law and tax treaties, which reflects the ongoing tension between EU efforts at unification and Member State sovereignty. In particular, the article examines the issue in the context of ECJ case law on non-EU UCITS dividends.The authors, in this article, discuss the relationship between EU law and tax treaties, which reflects the ongoing tension between EU efforts at unification and Member State sovereignty. In particular, the article examines the issue in the context of ECJ case law on non-EU UCITS dividends.INTERNATIONAL BUREAU FOR FISCAL DOCUMENTATION202520252012info:eu-repo/semantics/articleapplication/pdfapplication/pdfhttps://doi.org/10.59403/3h2pm0mhttps://www.ibfd.orghttps://hdl.handle.net/10578/42046reponame:RUIdeRA. Repositorio Institucional de la UCLMinstname:Universidad de Castilla-La ManchaInglésinfo:eu-repo/semantics/openAccessoai:ruidera.uclm.es:10578/420462026-05-27T07:36:41Z
dc.title.none.fl_str_mv European Union Law and Tax Treaties: the Non-EU UCITS Dividends Case
title European Union Law and Tax Treaties: the Non-EU UCITS Dividends Case
spellingShingle European Union Law and Tax Treaties: the Non-EU UCITS Dividends Case
Pastoriza Vázquez, Juan Salvador
Derecho financiero
Derecho tributario
title_short European Union Law and Tax Treaties: the Non-EU UCITS Dividends Case
title_full European Union Law and Tax Treaties: the Non-EU UCITS Dividends Case
title_fullStr European Union Law and Tax Treaties: the Non-EU UCITS Dividends Case
title_full_unstemmed European Union Law and Tax Treaties: the Non-EU UCITS Dividends Case
title_sort European Union Law and Tax Treaties: the Non-EU UCITS Dividends Case
dc.creator.none.fl_str_mv Pastoriza Vázquez, Juan Salvador
Nocete Correa, Francisco José
author Pastoriza Vázquez, Juan Salvador
author_facet Pastoriza Vázquez, Juan Salvador
Nocete Correa, Francisco José
author_role author
author2 Nocete Correa, Francisco José
author2_role author
dc.subject.none.fl_str_mv Derecho financiero
Derecho tributario
topic Derecho financiero
Derecho tributario
description The authors, in this article, discuss the relationship between EU law and tax treaties, which reflects the ongoing tension between EU efforts at unification and Member State sovereignty. In particular, the article examines the issue in the context of ECJ case law on non-EU UCITS dividends.
publishDate 2012
dc.date.none.fl_str_mv 2012
2025
2025
dc.type.none.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv https://doi.org/10.59403/3h2pm0m
https://www.ibfd.org
https://hdl.handle.net/10578/42046
url https://doi.org/10.59403/3h2pm0m
https://www.ibfd.org
https://hdl.handle.net/10578/42046
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv INTERNATIONAL BUREAU FOR FISCAL DOCUMENTATION
publisher.none.fl_str_mv INTERNATIONAL BUREAU FOR FISCAL DOCUMENTATION
dc.source.none.fl_str_mv reponame:RUIdeRA. Repositorio Institucional de la UCLM
instname:Universidad de Castilla-La Mancha
instname_str Universidad de Castilla-La Mancha
reponame_str RUIdeRA. Repositorio Institucional de la UCLM
collection RUIdeRA. Repositorio Institucional de la UCLM
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15,812429

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