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Kit Dickson of KPMG in the UK's European Tax Practice considers the implications of the European Court of Justice's (ECJ) ruling in Amurta
On 8 November the ECJ delivered its judgment in the Amurta case Case C-379/05 the latest in a long line of EU tax cases concerning dividend withholding tax.
The case considered whether Dutch dividend withholding tax rules which apply a withholding tax to dividend payments to non-resident shareholders but which effectively exempt from tax Dutch-source dividend income in the hands of domestic shareholders were compatible with the Free Movement of Capital provisions of the EC Treaty. As expected the ruling confirmed the position taken by the Advocate-General of the ECJ in that the Dutch tax rules were held to be contrary to EC law ...
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