Advocate General (AG) Mengozzi of the European Court of Justice (ECJ) gave his opinion on 7 June 2007 in case of Amurta v. Inspecteur van de belastingdienst (C-379/05) on the compatibility of the Dutch dividend withholding tax on outbound dividends with the free movement of capital as set out in Art. 56 of the EC Treaty. Details of the opinion are summarized below. Advocate General's Opinion. Question 1 Discrimination With respect to the first question as to whether the Dutch withholding tax on outbound dividends was compatible with Art. 56 and Art. 58 of the EC Treaty, the AG applied...