A Commentary on the ECJ’s Decision in the Dutch Köln-Aktienfonds Deka Case and What Goes Beyond

Journal
Adema, R.P.C.
European Union; Netherlands
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2020 (Volume 22), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.