Reliefs from economic double taxation on EU dividends : impact of the Baars and Verkooijen cases

Journal
Author
Lupo, A.
Country
European Union; Netherlands
Published Date
Issue
European Taxation 2000 (Volume 40), No. 7
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The implications of two recent ECJ decisions for the debate on the elimination of economic obstacles to cross-border investments within the European Union are analysed. The cases are Baars and Verkooijen, both concerning Netherlands shareholders of European companies.