Netherlands/European Union - A Commentary on the ECJ’s Decision in the Dutch Köln-Aktienfonds Deka Case and What Goes Beyond
- European Union,Netherlands
- R.P.C. Adema
- Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2020 (Volume 22), No 3
- 23 October 2020
This article deals extensively with the Köln-Aktienfonds Deka case on the eligibility of non-resident investment funds to a refund of Dutch dividend withholding tax (DWHT). It will place this procedure in the Dutch context and explain the similarities with the Fidelity Funds case.