OrbitaxLower Court of Haarlem: Withholding tax on dividends paid by Dutch subsidiary to Canadian parent company compatible with EC law
|Proposed Changes|Netherlands
On 27 March 2009, the Lower Court of Haarlem gave its decision in the case No. AWB 07/5534 concerning the compatibility of the withholding tax on dividends paid to a Canadian parent company with the free movement of capital (Art. 56 of the EC Treaty).
(a) Facts. The taxpayer was a company formed under Dutch law with its effective management in the Netherlands. In…
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