In July 2016, the Finnish Parliament passed a bill amending the statute of limitations applicable to the tax assessment of various taxes. In addition to the amendments to the statute of limitations under the tax assessment procedure, the withholding...
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Dutch Supreme Court ruling of 10 July 2015 The Supreme Court ruled on 10 July 2015 that a foreign investment fund cannot obtain a refund of Dutch dividend withholding tax incurred on its dividend income as it is not...
The Danish Minister of Taxation proposal to reduce the deadline for reclaims of Danish dividend withholding tax from 5 to 3 years, will be effective the 13th of September 2016 The deadline will be changed from 5 to 3 years,...
The Commission has requested the Netherlands to end the discriminatory taxation of dividends received on shares held by insurance companies established elsewhere in another Member State or in an EEA country (Norway, Lichtenstein and Iceland). Dutch insurance companies are...
The Finnish Act on Taxation of Nonresident Income (Laki rajoitetusti verovelvollisen tulon verottamisesta) has been amended in respect to withholding taxation of dividends distributed to nonresident pension funds. This amendment brings the withholding tax rules into conformity with EU...
On 10 April 2014, the Court of Justice of the European Union (CJEU) rendered its decision in case C-190/12 Emerging Markets Series of DFA Investment Trust Company. The CJEU found that the exclusion of a non-EU investment fund, specifi- cally...