Neuf Etats membres mis en demeure à propos des dispositions fiscales qu'ils appliquent aux dividendes et intérêts versés à des fonds de pension étrangers - RDE nº 07-204
| Auteur | Legal News |
La Commission européenne a décidé d'envoyer à neuf Etats membres des demandes de renseignements sur leur système d'imposition discriminatoire des dividendes et intérêts versés à des fonds de pension étrangers. Ces dispositions fiscales, mettant en place une imposition plus lourde que le paiement des dividendes et intérêts versés à des fonds de pensions nationaux, sont susceptibles de restreindre la libre circulation des capitaux. La Commission ne voit aucun motif qui justifie une telle restriction. La plupart des Etats membres exonèrent de toute retenue à la source les dividendes et les intérêts versés aux fonds de pension nationaux. En l'absence de telles exonérations, ils appliquent généralement une procédure de remboursement. Les fonds de pension étrangers ne bénéficient...
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