On 8 March 2017, the Court of Justice of the European Union (CJEU) issued its judgment on whether the exemption provided under the EU Parent-Subsidiary Directive applies for dividends paid by a Belgian limited partnership with a share capital to its Dutch parent companies, which are fiscal investment institutions incorporated as public limited companies. Under Dutch law, the parent companies are liable to corporation tax, but are subject to a zero rate, provided that all profits are paid to shareholders. In its judgment, the CJEU generally followed the Advocate General's opinion issued in October 2016 ({News-2016-10-28/A/2- previous coverage}). The Court...