OrbitaxCJEU Holds Dividends Exemption under Parent-Subsidiary Directive Not Applicable for Dutch Parents Subject to Zero Rate of Tax
|Approved Changes|European Union-Belgium-Netherlands
On 8 March 2017, the Court of Justice of the European Union (CJEU) issued its judgment on whether the exemption provided under the EU Parent-Subsidiary Directive applies for dividends paid by a Belgian limited partnership with a share capital to its Dutch parent companies, which are fiscal investment institutions incorporated as public limited companies. Under Dutch law, the parent companies ar…
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