On December 14, 2022 the Court of Appeals in ‘s-Hertogenbosch asked the Court of Justice of the EU (CJEU) for a preliminary ruling in a case dealing with net taxation.
Deze zaak is relevant voor financiële instellingen, maar ook voor andere belastingplichtigen die btw-belaste en btw-vrijgestelde prestaties verrichten.
The Supreme Court ruled that its earlier judgments from 2013 and 2015 were an incorrect interpretation of EU law and that foreign investment funds should be entitled to a refund of the Dutch dividend ...
