Court of Justice (Seventh Chamber) 25 July 2018, C-553/16 (‘TTL’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ - Sofia.)

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European Union · · · Cited by 37 · 25-07-2018

JUDGMENT OF THE COURT (Seventh Chamber) 25 July 2018 ( *1 ) (Reference for a preliminary ruling — Freedom to provide services — Corporate taxation — Payments made by a company resident in a Member State to non-resident companies for the leasing of rail tankers — Obligation to charge withholding tax on income from a domestic source paid to a non-resident company — Non-compliance — Double taxation

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