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ECJ: hearing in case regarding Dutch withholding tax on outbound dividends — Orbitax

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ECJ: hearing in case regarding Dutch withholding tax on outbound dividends

|Treaty Development|European Union-Netherlands
European Union-Netherlands

On 25 January 2007, the hearing in Amurta SGPS v. Inspecteur van de Belastingdienst Amsterdam (case C-379/05) took place before the European Court of Justice (ECJ).

The case concerns the Netherlands withholding tax regime applying in a context where the Parent-Subsidiary Directive (Directive) is not applicable, as the non-resident shareholder's shareholding does…

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