Taxation of Danish Foreign Investment Institutes and Freedom to provide services – Institutiones danesas de Inversión extranjera y libre circulación de capitales

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Keywords: Taxation of Danish Foreign Investment Institutes and Freedom to provide services – Fiscalidad de las instituciones danesas de Inversión extranjera y libre circulación de capitales

The Commission requests Denmark to change tax rules on foreign investment institutes

La Comisión requiere a Dinamarca para que modifique las normas sobre tributación de las “Instituciones de inversión extranjera“.

“The European Commission has formally requested Denmark to change its taxation of dividends distributed to foreign investment institutes with minimum taxation (investeringsinstitutter med minimumsbeskatning).

In Denmark, dividends distributed to funds registered as “investment institutes with minimum taxation” are exempted from tax, but only if the institute is Danish.

The Commission considers that the Danish tax rules discriminate against “investment institutes with minimum taxation” from other Member States. This breaches the freedom to provide services and the free movement of capital as set out in the EU Treaties. Following the letter of formal notice sent by the Commission on 30 April 2012 (first stage of the infringement), today the Commission is requesting Denmark to change its legislation within two months to bring it in line with EU law (second stage of the infringement). If Denmark does not comply, the Commission may decide to refer the case to the EU’s Court of Justice” (Press release).

“En Dinamarca, los dividendos distribuidos “Instituciones de Inversión Extranjera de Mínima Tributación” están exentos de gravamen, pero sólo si la institución es danesa.

La Comisión considera que las normas danesas discriminan a las “Instituciones de Inversión Extranjera de Mínima Tributación” de otros Estados miembros. Esto supone una quiebra de la libre prestación de servicios y de la libre circulación de capitales”

(Traducción no oficial de la reseña de prensa, elaborada por el equipo de ECJ)

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