Add to ORKGThis article deals extensively with the Köln-Aktienfonds Deka case on the eligibility of non-resident investment funds to a refund of Dutch dividend withholding tax (DWHT). It will place this procedure in the Dutch context and explain the similarities with the Fidelity Funds case
peer reviewedThis is a brief case comment on a judgment by the Court of Justice. The taxpayer in thi...
On 10 June 2015, the Court of Justice of the European Union (‘CJ’) delivered its judgment in X AB v....
In this article, the authors discuss the approach that the Court of Justice of the European Union (C...
This article deals extensively with the Köln-Aktienfonds Deka case on the eligibility of non-residen...
This article deals comprehensively with the Fidelity Funds case. The decisions of the Court of Justi...
Cross-border investments made through investment funds are still surrounded by uncertainty, derived ...
On 23 November 2018 the court of first instance of Zeeland-West-Brabant decided in the so-called Sön...
The Confédération Fiscale Européenne welcomes the ECJ’s decision in the case, which strongly affi...
Publisher Copyright: © 2022. Kluwer Law International BV, The NetherlandsThis objective of this arti...
The contribute describes the ECJ decision Miljoen which treats the compliance with the European fund...
In this article the authors discuss the implications of the ECJ’s judgment in Commission v. Germany ...
This objective of this article is to discuss outbound cases involving investment funds focusing part...
In this contribution, the author discusses three cases. The first case, Case C- 399/16 (X NV) is a c...
This article examines how the Netherlands has implemented the suggestions in the Commentary on Artic...
case note in case C-641/17. In this case, a Canadian pension fund successfully claims that if it can...
peer reviewedThis is a brief case comment on a judgment by the Court of Justice. The taxpayer in thi...
On 10 June 2015, the Court of Justice of the European Union (‘CJ’) delivered its judgment in X AB v....
In this article, the authors discuss the approach that the Court of Justice of the European Union (C...
This article deals extensively with the Köln-Aktienfonds Deka case on the eligibility of non-residen...
This article deals comprehensively with the Fidelity Funds case. The decisions of the Court of Justi...
Cross-border investments made through investment funds are still surrounded by uncertainty, derived ...
On 23 November 2018 the court of first instance of Zeeland-West-Brabant decided in the so-called Sön...
The Confédération Fiscale Européenne welcomes the ECJ’s decision in the case, which strongly affi...
Publisher Copyright: © 2022. Kluwer Law International BV, The NetherlandsThis objective of this arti...
The contribute describes the ECJ decision Miljoen which treats the compliance with the European fund...
In this article the authors discuss the implications of the ECJ’s judgment in Commission v. Germany ...
This objective of this article is to discuss outbound cases involving investment funds focusing part...
In this contribution, the author discusses three cases. The first case, Case C- 399/16 (X NV) is a c...
This article examines how the Netherlands has implemented the suggestions in the Commentary on Artic...
case note in case C-641/17. In this case, a Canadian pension fund successfully claims that if it can...
peer reviewedThis is a brief case comment on a judgment by the Court of Justice. The taxpayer in thi...
On 10 June 2015, the Court of Justice of the European Union (‘CJ’) delivered its judgment in X AB v....
In this article, the authors discuss the approach that the Court of Justice of the European Union (C...