Hoge Raad blijft bij prejudiciële beslissing NTFR 2020/3011; geen teruggaaf dividendbelasting aan Duits beleggingsfonds wegens ontbreken ‘vervangende betaling’

Translated title of the contribution: Dutch Supreme Court sticks to earlier judgment: no repayment of dividend withholding tax to German investment fund due to absence 'replacing payment'

Mart van Hulten

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Translated title of the contributionDutch Supreme Court sticks to earlier judgment: no repayment of dividend withholding tax to German investment fund due to absence 'replacing payment'
Original languageDutch
Article numberNTFR 2024/1456
JournalNTFR: Nederlands Tijdschrift voor Fiscaal recht
Volume38
Publication statusPublished - 18 Sept 2024

Court cases

Title22/04515
CourtHoge Raad
Date of judgement6/09/24
ECLI IDECLI:NL:HR:2024:1112

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