Recently, the Belgian administration published Circular Ci. RH.233.609.958 (No. AA Fisc No. 26/2013) on the granting of a refund of dividend withholding tax following the decision of the European Court of Justice (ECJ) in Tate & Lyle Investments (Case C-384/11).
In the case, the ECJ, inter alia, decided that the free movement of capital must be interpreted as precluding legislation, whereby dividends distributed by a resident company to resident and non-resident receiving companies w…