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

Raymond Adema

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

Protecting European Citizens and Market Participants

Research output: Contribution to journal › Article › Academic

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 language	English
Journal	Finance and Capital Markets
Volume	22
Issue number	3
Publication status	Published - 23-Oct-2020

Keywords

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

Cite this

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abstract = "This article deals extensively with the K{\"o}ln-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.",

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KW - free movement f capital

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