On 28 September 2012, the Netherlands Supreme Court (Hoge Raad der Nederlanden) gave its decision in case No. 11/00672, X. v. Staatssecretaris van Financiën. The case concerned the refund of dividend withholding tax and interest compensation (heffingsrente) regarding a dividend payment by a Dutch subsidiary to a Spanish parent company. Details of the decision are summarized below.
(a) Facts. X (the Taxpayer) is a Spanish resident company, subject to corporate income tax in Spain. A…
OrbitaxNetherlands Supreme Court: Spanish parent company entitled to refund of dividend withholding tax
