{"id":10624,"date":"2026-10-23T08:39:59","date_gmt":"2026-10-23T06:39:59","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=10624"},"modified":"2026-10-23T08:39:59","modified_gmt":"2026-10-23T06:39:59","slug":"cjeu-on-dividend-withholding-tax-exemptions-genuine-economic-activity-of-the-parent-company-may-not-be-enough","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/cjeu-on-dividend-withholding-tax-exemptions-genuine-economic-activity-of-the-parent-company-may-not-be-enough\/","title":{"rendered":"CJEU on dividend withholding tax exemptions: Genuine economic activity of the parent company may not be enough"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>When assessing eligibility for a dividend withholding tax exemption, transactions elsewhere within the corporate group may be just as relevant as the activities of the company receiving the dividends. This follows from the judgment of the Court of Justice of the European Union (\u201cCJEU\u201d) of 15 October 2026 in Case C-203\/25 (Neo Group), which clarifies the interpretation of the anti-abuse rule under the Parent-Subsidiary Directive (2011\/96\/EU) (\u201cthe Directive\u201d).<\/p>\n","protected":false},"author":117,"featured_media":10625,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[421,134],"class_list":["post-10624","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-withholding-tax","tag-cjeu"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10624","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=10624"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10624\/revisions"}],"predecessor-version":[{"id":10628,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10624\/revisions\/10628"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/10625"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=10624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=10624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=10624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}