Dutch Court Holds Competent Authority Right to Deny MAP Request in Withholding Tax Refund Case Involving France and Germany

On 3 February 2021, the Administrative Court of the Dutch Council of State issued a decision on whether a taxpayer can request the initiation of MAP proceedings in regard to the refund of excess tax withheld by Dutch tax treaty partners. The case involved tax withheld on dividends in France and Germany (withheld at domestic rates), which a Dutch taxpayer held was in violation of the tax treaties between the Netherlands and the respective countries. In order to recover the excess tax withheld …