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 (6)

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 ...

New questions to CJEU: towards a broader concept of fixed establishment for VAT purposes?

October 9, 2020

A Romanian Court recently sought a preliminary ruling from the Court of Justice of the European Union (‘CJEU”) about the concept of fixed establishment for VAT purposes in the Berlin Chemie case (C-33 ...

Internet consultation on the Introduction of a conditional withholding tax on dividends Act

September 25, 2020

On September 25, 2020 the government launched an internet consultation to give interested parties the opportunity to respond to the draft bill to introduce a conditional withholding tax on dividends a ...

Postponement of the e-commerce EU VAT package to 1 July 2021 confirmed.

July 23, 2020

The postponement of the effective date of the e-commerce EU VAT package to 1 July 2021 has been confirmed by the Council of the EU on 22 July 2020. E-commerce businesses will need to get their data, s ...

Court: entitlement to 4% interest on refunds of VAT levied contrary to EU law

June 25, 2020

The District Court ruled that the phrase ‘taxes levied contrary to EU law’ should be interpreted neutrally. No conditions were imposed as to the reason for or cause of the undue payment. According to ...

Withholding tax on dividends to low tax jurisdictions as of 2024

June 2, 2020

The measure will apply to cash flows to countries with a profit tax rate of less than 9% and to countries appearing on the EU blacklist, even if the Netherlands has a tax treaty with these countries. ...

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