Netherlands Tax News

Upper House adopts bill on fiscal stimulus package and other fiscal measures

13 August 2009

ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries

16 July 2009

ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement

16 July 2009

Protocol to treaty between Luxembourg and Netherlands signed

16 July 2009

Public consultation document on division of corporate income tax burden and tax treatment of interest published

16 July 2009

Lower House adopts economic stimulus package

16 July 2009

ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment

16 July 2009

Protocol to treaty between Netherlands and Austria enters into force

7 June 2009

Decree on avoidance of double taxation amended to combat group structures to increase credit for foreign withholding tax on interest

7 June 2009

Protocol to treaty between Netherlands and Estonia enters into force

7 June 2009

Protocol to treaty between Estonia and Netherlands ratified

13 May 2009

Lower Court of Haarlem: Withholding tax on dividends paid by Dutch subsidiary to Canadian parent company compatible with EC law

13 May 2009

European Commission refers Germany to ECJ over taxation of outbound dividends

10 April 2009

Protocol to treaty between Austria and Netherlands – approved by Austrian parliament

10 April 2009

Amending protocol to treaty between Mexico and Netherlands – details

22 February 2009

Treaty and amending protocol between Netherlands and South Africa enters into force

23 January 2009

Upper House approves Tax Plan 2009

23 January 2009

Amending protocol to treaty between Mexico and Netherlands signed

23 January 2009

Treaty between Qatar and Netherlands ratified

24 December 2008

Treaty between the Netherlands and Saudi Arabia – details

24 December 2008

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

4 November 2008

Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages

4 November 2008

Treaty between UK and Netherlands – details

4 November 2008

Treaty between the Netherlands and Saudi Arabia signed

4 November 2008

Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)

4 November 2008

ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details

4 November 2008

ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment

7 October 2008

OECD released 2008 Model Tax Convention

7 October 2008

Netherlands

30 August 2008

Treaty between Netherlands and Barbados – re-negotiation of Art. 10

30 August 2008