OrbitaxNetherlands restriction on loss compensation under transitional regime compatible with treaty between Netherlands and Italy, EC fundamental freedoms, ECHR Treaty
|Treaty Development|Netherlands-Italy
On 13 July 2007, the Advocate General (AG Overgauuw) of the Netherlands Supreme Court delivered his opinion in a case concerning the compensation of losses suffered by a non-resident before the entry into force of the Income Tax Act 2001.
(a) Facts. The taxpayer is married and, since 1996, resident in Italy. In 2003, the taxpayer derived only income from savings an…
Continue Reading
