Supreme Court: Dutch dividend withholding tax on dividends paid by Dutch "dividend mixer company" incompatible with EC freedom of establishment, unless creditable by UK parent under treaty between Netherlands and UK On 8 August 2008, the Netherlands Supreme Court (Hoge Raad der Nederlanden) gave its decision in Case No. 40 586 concerning the compatibility of the Netherlands dividend withholding tax rules with the freedom of establishment (Art. 43 of the EC Treaty). (a) Facts. The taxpayer (the Mixer Company) is a "dividend mixer company" resident in the Netherlands, i.e. an intermediate company the purpose of which is to optimize foreign...