The Relationship between Preservative Tax Assessments and Netherlands Tax Treaties: Not Always Pacta Sunt Servanda?

This article analyses the decisions of the Netherlands Supreme Court of 20 February 2009, BNB 2009/260 through 262, and 19 June 2009, BNB 2009/263 through 266, on the relationship between the domestic concept of preservative tax assessments and previously concluded tax treaties. The author argues that some findings of the Court concerning exit taxes on substantial shareholdings are debatable.