Add to ORKGIn this note, the authors examine a recent Supreme Court decision wherein the Court held that Netherlands legislation that governs how taxpayers with a pension or annuity entitlement should be treated in the event of emigration complies with the good faith required to be observed in applying and interpreting treaties
The Confédération Fiscale Européenne welcomes the ECJ’s decision in the case, which strongly affi...
This article describes tax litigation in the Netherlands, especially the organization, functioning a...
The European Commission has started two infringement procedures against the Netherlands regarding pe...
In the Netherlands, the case law on the exit taxation of annuities and pension claims seems to be a ...
Legal fictions have been included in various tax laws in many countries. In respect of tax treaties,...
The Netherlands Supreme Court has ruled that, under article 10 (income from dependent personal servi...
The authors argue that the rulings of the Dutch Supreme Court, in which its substantive opinion on t...
The article focuses on the implementation of a protective tax assessment policy in the Netherlands w...
In order to have access to a tax treaty, it is generally essential that a person qualifies as a resi...
The authors analyze the developments in the policy of the Dutch government regarding the treatment o...
In this article, the authors analyze whether the Dutch legislation on international transfers of pen...
This article examines how the Netherlands has implemented the suggestions in the Commentary on Artic...
In this article, the authors describe and comment on the government’s Memorandum on Tax Treaty Polic...
The Hogan Judgment of the ECJ found that each EU state is liable for a minimum level of pension bene...
Overview of some of the questions that domestic courts have to deal with when facing treaty cases, w...
The Confédération Fiscale Européenne welcomes the ECJ’s decision in the case, which strongly affi...
This article describes tax litigation in the Netherlands, especially the organization, functioning a...
The European Commission has started two infringement procedures against the Netherlands regarding pe...
In the Netherlands, the case law on the exit taxation of annuities and pension claims seems to be a ...
Legal fictions have been included in various tax laws in many countries. In respect of tax treaties,...
The Netherlands Supreme Court has ruled that, under article 10 (income from dependent personal servi...
The authors argue that the rulings of the Dutch Supreme Court, in which its substantive opinion on t...
The article focuses on the implementation of a protective tax assessment policy in the Netherlands w...
In order to have access to a tax treaty, it is generally essential that a person qualifies as a resi...
The authors analyze the developments in the policy of the Dutch government regarding the treatment o...
In this article, the authors analyze whether the Dutch legislation on international transfers of pen...
This article examines how the Netherlands has implemented the suggestions in the Commentary on Artic...
In this article, the authors describe and comment on the government’s Memorandum on Tax Treaty Polic...
The Hogan Judgment of the ECJ found that each EU state is liable for a minimum level of pension bene...
Overview of some of the questions that domestic courts have to deal with when facing treaty cases, w...
The Confédération Fiscale Européenne welcomes the ECJ’s decision in the case, which strongly affi...
This article describes tax litigation in the Netherlands, especially the organization, functioning a...
The European Commission has started two infringement procedures against the Netherlands regarding pe...