Dutch dividend tax ruled illegal

Articles 56 EC to 58 EC – Free movement of capital – National tax legislation providing for exemption of shareholdings from corporation tax – Taxation of dividends – Withholding tax – Exemption from withholding tax – Application to companies receiving dividends with a seat or permanent establishment in the Member State granting the exemption and whose shareholdings benefit from exemption from corporation tax – Refusal to apply the exemption from withholding tax to dividends distributed to a recipient company not having a seat or a permanent establishment in that Member State

European Court of Justice: ECJ Case C-379/05 http://curia.europa.eu/juris/liste.jsf?language=en&num=C-379/05

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