This is an Opinion Statement prepared by the CFE ECJ Task Force on combined Cases C-10/14, C-14/14 and C-17/14, in which the 3rd Chamber of the Court of Justice of the European Union (ECJ) delivered its judgment on 17 September 2015, following the Opinion of Advocate General Jääskinen of 25 June 2015. The cases concern the taxation of dividends received by individual and corporate non-resident taxpayers. They answer several questions in respect of appropriateness of levying dividend withholding taxes, such as the need to allow for an offset against ordinary income tax, the deductibility of related costs and the relevance of an offset granted by of a double taxation convention. After illustrating the factual back-ground, parties’ arguments and the ECJ’s decision, this Opinion Statement will focus on issues the ECJ left open.
