25The term ‘withholding tax’ in Article 5(1) of the Directive is not limited to certain specific types of national taxation (see Océ van der Grinten, paragraph 46). Moreover, the nature of a tax, duty or charge must be determined by the Court, under Community law, according to the objective characteristics by which it is levied, irrespective of its classification under national law (see Océ van der Grinten, paragraph 46).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.