Netherlands Tax News
Treaty between Netherlands and Oman – details
Lower House adopts tax plan for 2010 and bill to relax conditions for application of participation exemption, and to expand dividend withholding tax exemption
Tax plans for 2010 amended
Bill to relax conditions for application of participation exemption, and to expand dividend withholding tax exemption
Tax plan for 2010 – details
Dutch dividend withholding tax exemption extended to certain EEA countries
Upper House adopts bill on fiscal stimulus package and other fiscal measures
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Public consultation document on division of corporate income tax burden and tax treatment of interest published
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Protocol to treaty between Luxembourg and Netherlands signed
Lower House adopts economic stimulus package
Protocol to treaty between Netherlands and Austria enters into force
Decree on avoidance of double taxation amended to combat group structures to increase credit for foreign withholding tax on interest
Protocol to treaty between Netherlands and Estonia enters into force
Lower Court of Haarlem: Withholding tax on dividends paid by Dutch subsidiary to Canadian parent company compatible with EC law
Protocol to treaty between Estonia and Netherlands ratified
European Commission refers Germany to ECJ over taxation of outbound dividends
Protocol to treaty between Austria and Netherlands – approved by Austrian parliament
Amending protocol to treaty between Mexico and Netherlands – details
Treaty and amending protocol between Netherlands and South Africa enters into force
Amending protocol to treaty between Mexico and Netherlands signed
Upper House approves Tax Plan 2009
Treaty between the Netherlands and Saudi Arabia – details
Treaty between Qatar and Netherlands ratified
Treaty between the Netherlands and Saudi Arabia signed
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
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