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| Case Law | |
|---|---|
| Introduction to translations | |
| Dividend tax: Emigration of BV | Is distribution made shortly after emigration from NL free from dividend tax? |
| Dividend tax: Temporary repuchase of shares | The purpose of the repurchase and not the accounting treatment is determinitive |
| EC Merger Directive | Does merger of investment companies qualify for merger directive? |
| EC Merger Directive | Series of transactions prevents application of share merger facility |
| EC Treaty:BCC loans | Is BCC taxation reasonable by Dutch standards and is article 10a EU compliant? |
| EC Treaty: De Groot Case | Application Dutch Supreme Court of ECJ decision |
| EC Treaty:Dutch mutual investment funds | Are the limitations on foreign investments and investors EU compliant? |
| EC Treaty: Loss from liquidation | Participation exemption regime re. liquidation loss contravenes EU law |
| Interest deductions: BCC loans | Is BCC taxation reasonable by Dutch standards and is article 10a EU compliant? |
| Interest paid: Meaning under tax treaties | Can NL tax deemed interest income of Belgian resident as interest paid? |
| Interest deductions: Perpetual loans | Is loan redeemable in 2210 still a loan? |
| Loss compensation: Losses from liquidation | Deferring liquidation until after transfer of substantial interest may not help |
| Participation exemption: Falcon Case, stock options | Interaction options and the participation exemption |
| Participation exemption: 3% Participation | Is participation exemption applicable |
| Participation exemption: US LLC | Is participation exemption applicable |
| Participation exemption: Loss from liquidation | Liquidation loss regime contravenes EU law |
| Participation exemption: Pret participatif High Court; Supreme Court | Does the income from a pret participatif qualify for the participation exemption |
| Statute of limitation | Sometimes 12 years instead of 5 |
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