Judgment of the Court of Justice in the joined cases X BV and TBG concerning a tax levied in the Netherlands on dividends paid by companies established in the Netherlands to their holding companies established in the Netherlands Antilles, but where the payment of dividends to a company established in the Netherlands or in another Member State is exempt.

Without there being a need to examine the question as to what extent the rules of European Union law applicable to the relations between the European Union and OCTs apply between a Member State and its own OCT, the Court rules that European Union law must be interpreted as not precluding a tax measure of a Member State which restricts movements of capital between that Member State and its own overseas country and territory whilst pursuing the objective of combating tax avoidance in an effective and proportionate manner.

C-24/12 and C-27/12


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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