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Anjum Shabbir
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31st January 2020
Tax

CJEU: Dutch rules on refund of dividend tax withheld applied to non-resident investment funds are contrary to EU law

In today’s decision in Köln-Aktienfonds Deka (C-156/17), following a request for a preliminary reference by the Dutch Hoge Raad, the Court of Justice ruled that EU law does not preclude a Member State’s legislation.

The national legislation in question provides that a non-resident investment fund cannot be granted a refund of dividend tax withheld on dividends that it has received from corporate bodies established in that Member State, on the ground that it has not provided proof that its shareholders or participants meet the conditions laid down by that legislation.

This is under the proviso that those conditions do not de facto disadvantage non-resident investment funds, and provided that the tax authorities require proof

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