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13.06.2025Look through approach: the State of the art in the European and national contextby Anna Miotto
05.06.2025Mutter-Tochter-Richtlinie: der EUGH klärt die Kriterien zur Verweigerung der Dividendenfreistellungby Davide Attilio Rossetti
06.05.2025Anti-abuse clause under the Parent-Subsidiary Directive: the CJEU clarifies the conditions for denying dividend exemptionby Anna Miotto
02.05.2025Zinsen auf indirekte Finanzierungen: das Kassationsgericht befürwortet das Look-Through-Verfahrenby Davide Attilio Rossetti
09.04.2025Look-through approach upheld in indirect lending by the Italian Supreme Court by Davide Attilio Rossetti, Anna Miotto
01.04.2025Erstattung des höheren Steuerrückbehalts auf Dividenden, an Nicht-EU-Unternehmenby Davide Attilio Rossetti
11.03.2025Refund of surplus tax withheld on dividends paid to non-EU companiesby Davide Attilio Rossetti, Giulia Sabelli
28.02.2025EuGH: Erstattung der Quellensteuer auf Dividenden an nicht ansässige Unternehmen bei Verlusten by Davide Attilio Rossetti