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European Tax

4 results for: capital gains

Incompatibility of French non-resident capital gains tax with free of movement of capital confirmed for the past and potentially for the future!

5/10/2023 2:21:01 PM

Incompatibility of French non-resident capital gains tax with free of movement of capital confirmed for the past and potentially for the future!

By Franck Morhain Victor Camatta

In a decision dated 20 October 2020, previously covered on this blog, the Administrative Court of Appeal of Versailles had ruled that the...

French tax treatment of the gains arising from “management packages”: a new era opened by the French Administrative Supreme Court?

7/21/2021 2:00:28 PM

French tax treatment of the gains arising from “management packages”: a new era opened by the French Administrative Supreme Court?

By Jean-Florent Mandelbaum Victor Camatta Adrien Soumagne

On 13 July 2021, the French Administrative Supreme Court (Conseil d’Etat) handed down three important tax decisions which shed new light...

The long-awaited Euromoney decision has finally appeared. But is it right?

4/16/2021 12:00:00 AM

The long-awaited Euromoney decision has finally appeared. But is it right?

By William Watson

For much of last year, Euromoney was paired with Blackrock as a potentially ground-breaking case focusing on a statutory purpose test....

Foreign investment funds are exempt from withholding tax on Italian source dividends and capital gains on equities

1/5/2021 9:20:47 AM

Foreign investment funds are exempt from withholding tax on Italian source dividends and capital gains on equities

By Michele Dimonte Andrea Manzitti

Starting on 1 January 2021, dividends and capital gains earned by qualifying EU/EEA based investment funds (EU/EEA Funds) are exempt from...