OrbitaxECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
|Approved Changes|European Union-Netherlands
Advocate General (AG) Mengozzi of the European Court of Justice (ECJ) gave his opinion on 7 June 2007 in case of Amurta v. Inspecteur van de belastingdienst (C-379/05) on the compatibility of the Dutch dividend withholding tax on outbound dividends with the free movement of capital as set out in Art. 56 of the EC Treaty. Details of the opinion are summarized below.
A…
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