This overview highlights the Court’s decision on legislation that allows a final tax rate of 20% on interest income paid and received domestically but imposes a progressive tax rate of up to 40% when the payor is non-resident (FL (Case C-321/22)).
This overview highlights the Court’s decision on legislation that allows a final tax rate of 20% on interest income paid and received domestically but imposes a progressive tax rate of up to 40% when the payor is non-resident (FL (Case C-321/22)).