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Dividendenbesteuerung bei beschränkter Körperschaftsteuerpflicht - verbleibende Diskriminierungen im Lichte der EG/EWR-Freiheiten
DIVIDEND TAXATION OF NON-RESIDENT CORPORATIONS DISCRIMINATORY IN THE LIGHT OF THE EC AND EEA TREATY
This article deals with the Austrian taxation of dividends paid to non-resident corporations. Source taxation of domestic dividends, though implemented according to the parent-subsidiary-directive in Sec. 94a Income Tax Act, could be regarded as discriminatory in the light of the EC/EEA freedoms, as Sec. 10 Par. 1 Corporate Tax Act, providing for a general exemption, is not available for non-resident corporations of other member states receiving domestic dividends. Only in the case of dividends received by a domestic permanent establishment of an "EU company", equal treatment of dividend payments is granted. In all other cases a minimum participation and further criteria are required. A communication of the commission issued in December 2003 supports that this could constitute a breach of the free movement of capital, which is also applicable for non-residents without permanent establishment in Austria.
I. EinleitungBezieht eine in einem anderen Mitgliedstaat niedergelassene Körperschaft inländische Dividenden, ohne eine Betriebsstätte im Inland zu unterhalten, unterliegen diese nach § 98 Abs. 1 Z 5 EStG i. V. m. § 93 Abs. 2 Z 1 lit. a-d EStG der beschränkten Steuerpflicht „soweit Kapitalertragsteuer abzuz...