Double taxation of dividends within the European Economic Area

Double Taxation of Dividends in the EEA The ECJ decision in the FII Group Litigation v Commissioners of the Inland Revenue (Case C-446/04) and Denkavit (case C-170/05)

Matthew Desborough-Hurst works at Herbert Smith LLP.

In this article Matthew Desborough-Hurst explores the recent ECJ decision concerning the double taxation of dividends within the EEA.