Martijn van der Kroon, auteur op C&B More

Exemption from Dutch dividend withholding tax for cooperatives abolished

31 May 2016 — The state secretary of Finance has announced that he will issue a legislative proposal to abolish the difference in treatment between Dutch cooperatives and other companies (BVs/NVs). Currently, the cooperative is exempt from Dutch dividend withholding tax on its profit distributions, unless the situation qualifies as abuse/avoidance. BVs/NVs are normally subject to Dutch dividend withholding … Continued

EU Court: Spanish tax lease regime is no state aid

28 April 2016 — In a recent decision on an appeal, the European Court of Justice (ECJ) has decided the so-called new Spanish tax lease regime does not constitute state aid. The appeal was brought forward by the Netherlands Maritime Technology Association, as was the initial case. Previously, the Commission of the European Union raised concerns about the former … Continued

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