OrbitaxDutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
|Approved Changes|Netherlands; Belgium; European Union
On 25 April 2013, Advocate General (AG) Wattel of the Dutch Supreme Court (Hoge Raad der Nederlanden) gave his opinion in Case 12/04717 (recently published) on the refund of excessive dividend withholding tax withheld on dividends paid to a Belgian resident. Details of the opinion are summarized below.
(a) Facts. The Taxpayer (X) is a Belgian resident, who in 2007 derived dividends from the …
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