On 16 July 2008, The Hague Court of Appeal held in two joined cases (AWB 07/1037, AWB 07/1045, AWB 07/1048, AWB 07/1050 and AWB 07/2659, AWB 07/2661, AWB 07/2662, AWB 07/2669) that, where a capital movement vis-à-vis the Netherlands is involved, the Netherlands Antilles must be treated as a third country, rather than an overseas territory. (a) Facts. The plaintiff was a Netherlands Antilles investment company that was the sole shareholder of a Netherlands company. The investment company had no permanent establishment in the Netherlands. In 2005 and 2006, a tax was withheld by the Netherlands subsidiary upon payment of...