CJEU Holds Differing Taxation of Dividends for Dutch Residents and Non-Residents Constitutes a Restriction on the Free Movement of Capital

The Court of Justice of the European Union (CJEU) issued a judgment on 7 November 2024 in response to a request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch (Court of Appeal, 's-Hertogenbosch, Netherlands) concerning dividend tax on resident and non-resident companies. The case involved XX, a UK-based insurance company, which offers unit-linked insurance contracts mainly to institutional pension insurance companies and employers in the UK. The premiums received from custome…