Netherlands/European Union: An analysis of the Netherlands dividend withholding tax on shares - no need to abolish this tax yet?

• Autores: Dick van Sprundel
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 12, 2008, págs. 607-619
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • In this article, the author provides an overview of the Netherlands Dividend Withholding Tax Act 1965 (Wet op de dividendbelasting 1965, DWTA) and utilizes a number of examples to demonstrate whether or not, and to what extent, the DWTA is "EC proof". Given that the DWTA was substantially amended from 1 January 2007 to remove prohibited constraints following European Court of Justice (ECJ) case law, some landmark ECJ rulings are also discussed.