Lunchtime seminar series on EU and Luxembourg tax law jurisprudence
This new bi-monthly lunchtime seminar series on EU and Luxembourg tax law jurisprudence aims to contribute to a deeper understanding and appreciation of difficult legal questions arising in the field of taxation as well as bridging the gap between tax practice and academic research.
Abstract
The fifth lunchtime seminar will be dedicated to two related decisions of the Luxembourg Administrative Court of 31 March 2022 (n°45526C and 46289C). The cases concern the request by two Luxembourg resident companies for the refund of withholding taxes paid on dividends it received from shares that were subject to a lending agreement. In both cases the tax administration denied the refund on the ground that the taxpayer was not the beneficial owner. The Court undertook a thorough analysis of the criteria of “holding” shares and of “beneficiary” of dividends, notably in the context of share lending agreements, and held that the taxpayers did not meet the criteria for a refund of dividend withholding taxes.
Frank Salentiny, PhD researcher under the supervision of Prof. Werner Haslehner, will critically discuss the decisions in light of their specific factual and legal background, also considering relevant earlier and later jurisprudence.
Registration
Please click here to register.
