Maintenance obligations towards a minor residing in Austria: Co-ordination of social security systems

Austrian Supreme Court of Justice (Oberstergerichtshof) 10Ob67/14x

The case concerned is about a minor who lives in Austria and is under the care of his mother. The father lives in Switzerland. Both parents are Swiss nationals. The child’s request for advances on maintenance payments in Austria was rejected, because neither parent had social security in Austria and the minor was privately insured in Austria.

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The French Council of State obliged loss-making non-resident companies to pay their withholding tax on dividends

Conseil d’État, 8ème SSJS, 10/02/2016, 361179, Inédit au recueil Lebon

In the present case the Council of State (Conseil d’Etat) examined the French tax procedure rules governing the withholding tax on dividends.

X, a French company, distributed dividends to its parent company Y established in Belgium. The operation gave rise to the withholding tax in France. Y, which incurred losses, challenged the imposition and claimed that the French legislation was discriminatory as it entitled loss-making companies established in France to delay the tax payment until their balance returned to a surplus.

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