OrbitaxAdvocate General Opinion Issued on Belgian Withholding Tax on Dividends Paid to Dutch Parent Subject to Zero Rate of Tax
|Approved Changes|Belgium-Netherlands-European Union
On 26 October 2016, the opinion of Advocate General Campos Sánchez-Bordona of the Court of Justice of the European Union (CJEU) was published concerning tax withheld at source on dividends paid by a Belgian subsidiary to its Dutch parent. The case involves Wereldhave Belgium, a limited partnership with a share capital, which is jointly owned by Dutch parents Wereldhave International (35%) and W…
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