Refund on tax paid on UK dividends received

I understand that the ECJ recently decided that tax paid on UK dividends received in Ireland should be treated effectively as a tax credit in Ireland, rather than deducted for tax purposes. However, the reference I have seen related to companies only, not individuals. Does this decision apply to Irish individuals in receipt of UK dividends? The reference also suggested that action on this might have to be taken by 11 December 2012 to benefit from any refund due, so this is quite an urgent query, if applicable. By the way, I got this information in a Newsflash issued by PWC.

I hadn't heard this. Is there a contact on your PwC newsflash for further information.

It would be quite reasonable to offer companies a tax credit, but not individuals, as the companies will themselves be taxed on their profits.

Brendan

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This decision is clearly referable only to companies - the inconsistency of treatment at issue only arises in companies.

Thanks for this response.The Newsflash was issued by Feargal O'Rourke.