Orbitax Tax News & Alerts
Netherlands's Tax news & updates from Orbitax and partners
Netherlands Tax News
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Netherlands Supreme Court holds that dividend withholding tax on distributions to Luxembourg minority shareholder incompatible with free movement of capital
Treaty between Netherlands and China (People's Rep.) – implementation agreement on exchange of information signed and details
Austrian Regulations to Austria-Netherlands tax treaty published in the Netherlands (withholding tax reduction or refund)
Treaty between Qatar and Netherlands – negotiations
Regulations to Netherlands-US tax treaty published in the Netherlands (withholding tax reduction or refund)
Lower House approves tax plan 2008
EU Commission's State aid decision on Netherlands group finance regime partially nullified
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Treaty between the Netherlands and China – negotiations
Bill to simplify limited liability company legislation published
AG: Most-favoured nation treatment and Community preference do not require extension of the tax sparing credit under tax treaties with Brazil and Greece to third countries
New agreement on organizations eligible for benefits under Art. 35 of Netherlands-US treaty signed
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
Treaty between the Netherlands and Barbados enters into force
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
Lower Court of The Hague decided parent company of group not holding company for purposes of Tax Regulation of the Kingdom
Upper House adopted bill on introduction of new investment fund regime and amendments to existing regime
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
Treaty between Belgium and Netherlands – Court of Appeal Ghent holds stock of goods does not constitute PE
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Netherlands restriction on loss compensation under transitional regime compatible with treaty between Netherlands and Italy, EC fundamental freedoms, ECHR Treaty
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
ECJ: Finnish group contribution regime compatible with EC Law – details
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Implementation Bill on fiscal aspects of partnerships submitted to parliament
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
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