Cherry-Picking Dutch Court on the Offense against Tax Avoidance

Journal
Cattel, Y.C.; Wilming, L.
European Union; Netherlands
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2022 (Volume 23), No. 3
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In this article, the authors discuss recent Dutch case law on the Dutch dividend withholding tax exemption, which is the Dutch implementation of the Parent-Subsidiary Directive’s anti-abuse provision. In the authors’ view, the court shifts the demarcation line between the use and abuse of law in a direction not meant by the ECJ.