Netherlands: Supreme Court Extends Scope of Netherlands Participation Exemption

• Autores: Dick A. Hofland, Marcel Jakobsen
• Localización: European taxation, ISSN 0014-3138, Vol. 41, Nº. 6, 2001, págs. 232-234
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • This case note analyses a decision of the Supreme Court of 14 March 2001 that further extends the application of the participation exemption for shareholdings of less than 5%.