A Dutch Lower Court has decided to raise preliminary questions before the Dutch Supreme Court in a case involving the reclaim, based on EU law, of Dutch dividend withholding tax by a foreign investment fund. The Lower Court is specifically asking the Supreme Court to reconsider its 2015 decision in which it held that a non-resident investment fund was not comparable with a Dutch investment fund (fbi) and therefore not entitled to reclaim Dutch withholding tax. This is the first time this special procedure to raise preliminary questions has been invoked.

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