Original language | Dutch |
---|---|
Article number | NLF 2021/0843 |
Journal | NLFiscaal |
Volume | 2021 |
Issue number | 16 |
Publication status | Published - 21-Apr-2021 |
Court cases
Title | In VK gevestigde beleggingsinstelling is niet vergelijkbaar met fbi |
---|---|
Court | Hoge Raad |
Date of judgement | 09/04/2021 |
ECLI ID | ECLI:NL:HR:2021:503 |
Keywords
- Dutch dividend withholding tax
- free movement of capital
- UCITS
- CIVs
- Fiscale beleggingsinstelling
- more severe taxation
- DWHT