On 4 December 2020, the Netherlands published in the Official Gazette the Decree of 26 November 2020 from the State Secretary of Finance, which provides the possibility for non-resident entities to request a refund of dividend withholding tax and gambling tax withheld in certain cases. The possibility of a refund is being provided due to the potential incompatibility of current Dutch law with EU law based on the so-called Sofina judgment from the Court of Justice of the European Union (CJEU), which was issued in November 2018. In the judgment, the CJEU found that French dividend tax law was in...