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The Impact of EU Law on National Dividend Tax Systems

Evgenia Chatziioakeimidou
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Evgenia Chatziioakeimidou: European Parliament

Frontiers in Finance and Economics, 2007, vol. 4, issue 2, 132-152

Keywords: internal market; tax law; ECJ Case law; dividends taxation; personal income taxation; company taxation (search for similar items in EconPapers)
JEL-codes: K34 H24 H25 (search for similar items in EconPapers)
Date: 2007
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Handle: RePEc:ffe:journl:v:4:y:2007:i:2:p:132-152