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A commentary on the ECJ's decision in the Dutch Köln-Aktienfonds Deka case and what goes beyond electrónico R.P.C. Adema

By: Adema, R. P. C .

Material type: Article

ArticlePublisher: 2020Subject(s): FONDOS DE INVERSION

| NO RESIDENTES

| DIVIDENDOS

| IMPUESTOS

| RETENCIONES TRIBUTARIAS

| PAISES BAJOS

| TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS

| JURISPRUDENCIA

In: Finance and Capital Markets v. 22, n. 3, December 2020, 12 p. Summary: This article deals extensively with the Köln-Aktienfonds Deka case on the eligibility of non-resident investment funds to a refund of Dutch dividend withholding tax (DWHT). It places this procedure in the Dutch context and explains the similarities with the Fidelity Funds case.

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Disponible únicamente en formato electrónico.

Resumen.

This article deals extensively with the Köln-Aktienfonds Deka case on the eligibility of non-resident investment funds to a refund of Dutch dividend withholding tax (DWHT). It places this procedure in the Dutch context and explains the similarities with the Fidelity Funds case.

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A commentary on the ECJ's decision in the Dutch Köln-Aktienfonds Deka case and what goes beyond electrónico R.P.C. Adema

By: Adema, R. P. C.

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By: Adema, R. P. C .