The Netherlands

Amsterdam Court of Appeals refers preliminary question to the ECJ regarding the compatibility of the Dutch dividend withholding tax (Amurta S.G.P.S.)

On 21 September 2005 the Amsterdam Court of Appeals referred a preliminary question to the ECJ regarding the compatibility of the Dutch dividend withholding tax exemption for intercompany dividend payments (case C-379/05, Amurta S.G.P.S.).

The taxpayer, Amurta S.G.P.S., was a tax resident of Portugal and owned 14 per cent of the shares in a

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