OrbitaxECJ: hearing in case regarding Dutch withholding tax on outbound dividends
|Treaty Development|European Union-Netherlands
On 25 January 2007, the hearing in Amurta SGPS v. Inspecteur van de Belastingdienst Amsterdam (case C-379/05) took place before the European Court of Justice (ECJ).
The case concerns the Netherlands withholding tax regime applying in a context where the Parent-Subsidiary Directive (Directive) is not applicable, as the non-resident shareholder's shareholding does…
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