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 (3)

New referral to the CJEU – Net taxation – Taxation of dividend income received by a non-resident insurance company

December 14, 2022

On December 14, 2022 the Court of Appeals in ‘s-Hertogenbosch asked the Court of Justice of the EU (CJEU) for a preliminary ruling in a case dealing with net taxation.

Dutch Supreme Court persists with strict interpretation of actual use for VAT recovery right purposes

November 11, 2022

This case is not only relevant for financial institutions, but also for other taxpayers performing VAT-taxed and VAT-exempt services.

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 ...

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