Dutch Supreme Court judgment on the crediting of dividend withholding tax

On January 19, 2024 the Dutch Supreme Court clarified the rules applying to the crediting of dividend withholding tax for corporate income tax purposes.

Newsoverview (4)

Supreme Court interprets VAT exemption for collective asset management in broad terms: management of individual assets via investment profiles is exempt

December 7, 2020

On December 4, 2020 the Supreme Court rendered judgments in two important asset management cases.

Dutch Supreme Court decision on Dutch withholding tax on dividends paid to foreign investment funds

October 26, 2020

The Supreme Court ruled that its earlier judgments from 2013 and 2015 were an incorrect interpretation of EU law and that foreign investment funds should be entitled to a refund of the Dutch dividend ...

AG of the Supreme Court: management of individual assets via investment profiles is subject to VAT

September 25, 2020

On September 23, 2020 Advocate General to the Supreme Court, Ms. C.M. Ettema, issued Opinions in two interesting asset management cases.

VAT recovery based on actual use permitted for bank

March 30, 2020

On March 27, 2020 the Court of Appeals Den Bosch rendered an interesting judgment about the recovery of VAT in a case concerning a financial institution. The Court ruled that the bank’s ‘actual use me ...

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