European Court of Justice rules on Dutch withholding tax reclaim by German investment fund

On 30 January 2020, the Court of Justice of the European Union (CJEU) issued its decision in a Dutch case that relates to a German resident investment fund that filed several Dutch dividend withholding tax refund claims with the Dutch tax authorities on the basis of the free movement of capital principle set forth in Article 56 of the EC Treaty (nowadays: Article 63 of the Treaty on the Functioning of the European Union). The CJEU held that some of the requirements for a refund imposed…