ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
On 11 June 2009, the European Court of Justice (ECJ) gave its decision in the case of Commission v. the Netherlands (C-521/07). The Commission had referred the Netherlands to the ECJ for not exempting dividends paid to companies established in certain EEA countries from withholding tax).
There was no opinion of the Advocate General in the case. The ECJ held that by not exempting divid…
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