Case Note: ECLI:NL:HR:2021:503

Research output: Contribution to journalCase note

Original languageDutch
Article numberNLF 2021/0843
JournalNLFiscaal
Volume2021
Issue number16
Publication statusPublished - 21-Apr-2021

Court cases

TitleIn VK gevestigde beleggingsinstelling is niet vergelijkbaar met fbi
CourtHoge Raad
Date of judgement09/04/2021
ECLI IDECLI:NL:HR:2021:503

Keywords

  • Dutch dividend withholding tax
  • free movement of capital
  • UCITS
  • CIVs
  • Fiscale beleggingsinstelling
  • more severe taxation
  • DWHT

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