Dividend payments to minority shareholders
On 20 December 2011, the European Court of Justice (in C-284/09 EU Commission v Germany) ruled that the German system for taxing dividends paid to minority shareholders that are subject to limited tax liability in Germany and have their seat in another EU/EEA member state constitutes a violation of European law.
The reason for the ruling was that corporations with their statutory seat in Germany were not required to hold at least 10 per cent of the statutory capital of the distributing corporation to benefit from the participation exemption. As a result, the German legislator amended the participation exemption to comply with the requirements of European law with effect from 1 March 2013…
If you are registered and logged in to the site, click on the link below to read the rest of the Taylor Wessing briefing. If not, please register or sign in with your details below.
News from Taylor Wessing
News from The Lawyer
Briefings from Taylor Wessing
When considering whether a sign ‘consists exclusively of the shape of goods that is necessary to obtain a technical result’, the court is not confined to looking at the sign as filed.
Iceland Foods applied to register in the UK the trademark ICELAND (both figurative and word marks) for fish, meat, game and poultry.
Analysis from The Lawyer
The city-state is working hard to become a global wealth management hub, and law firms are gearing up for a prosperous new world
Financial disputes are starting to dominate the English courts as the long-awaited fallout from the downturn finally comes to town