Netherlands

Supreme Court: Dutch dividend withholding tax on dividends paid by Dutch "dividend mixer company" incompatible with EC freedom of establishment, unless creditable by UK parent under treaty between Netherlands and UK

On 8 August 2008, the Netherlands Supreme Court (Hoge Raad der Nederlanden) gave its decision in Case No. 40 586 concerning the compatibility of the Netherlands dividend withholding tax rules with the freedom of establishment (Art. 43 of the EC Treaty).

(a) Fact…