Netherlands/European Union - A Commentary on the ECJ’s Decision in the Dutch Köln-Aktienfonds Deka Case and What Goes Beyond

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Abstract

This article deals extensively with the Köln-Aktienfonds Deka case on the eligibility of non-resident investment funds to a refund of Dutch dividend withholding tax (DWHT). It will place this procedure in the Dutch context and explain the similarities with the Fidelity Funds case.
Original languageEnglish
JournalFinance and Capital Markets
Volume22
Issue number3
Publication statusPublished - 23-Oct-2020

Keywords

  • Dutch dividend withholding tax
  • UCITS
  • collective investment funds
  • European law
  • free movement f capital
  • compatibility test

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