Netherlands : Recapture of Life Insurance Premiums not Covered by Netherlands-Hungary Tax Treaty

• Autores: Rijkele Betten
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 9, 2002, págs. 409-412
• Idioma: inglés
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• Resumen

  • In this note the author comments on a recent decision of the Netherlands Supreme Court wherein the court found that, in respect of emigrants, the Netherlands could recapture previously deducted life insurance premiums, as such recapture is not an item of income to which Art. 22 of the tax treaty refers.