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Treaty between France and Netherlands – French Administrative Court of Appeal finds withholding taxes applied to Dutch pension funds contrary to treaty non-discrimination clause and EU free movement of capital

11 August 2008

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Treaty Development

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France-Netherlands

The French Administrative Court of Appeal of Paris (i.e. Cour Administrative d'Appel de Paris) gave three decisions on 6 December 2007 in the cases of: -   Ministre de l'Economie, des Finances et de l'Industrie v. Fondation Stichting Pensioenfonds Hoogovens (5ème chambre, Formation A, No. 07PA01717); -   Ministre de l'Economie, des Finances et de l'Industrie v. Fondation Stichting Unilever Pensioenfonds Progress (5ème chambre, Formation A, No. 06PA03370); and -   Ministre de l'Economie, des Finances et de l'Industrie v. Fondation Stichting Providentia (5ème chambre, Formation A, No. 06PA03371). Details of the decisions are summarized below. (a) Facts. The Dutch...