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Document 62017CN0157

    Case C-157/17: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 27 March 2017 — X v Staatssecretaris van Financiën

    IO C 168, 29.5.2017, p. 27–27 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    29.5.2017   

    EN

    Official Journal of the European Union

    C 168/27

    Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 27 March 2017 — X v Staatssecretaris van Financiën

    (Case C-157/17)

    (2017/C 168/35)

    Language of the case: Dutch

    Referring court

    Hoge Raad der Nederlanden

    Parties to the main proceedings

    Applicant: X

    Defendant: Staatssecretaris van Financiën

    Other parties: Nederlandse Orde van Belastingadviseurs, Loyens en Loeff NV

    Questions referred

    1.

    Does Article 56 EC (now Article 63 TFEU) mean that an investment fund established outside the Netherlands cannot be refused, on the ground that it is not subject to an obligation to withhold Netherlands dividend tax, a refund of Netherlands dividend tax which was withheld on dividends which that investment fund received from corporate bodies established in the Netherlands, whereas such a refund is granted to a fiscal investment institution established in the Netherlands, which, subject to the withholding of Netherlands dividend tax, distributes the proceeds of its investments to its shareholders or participants on an annual basis?

    2.

    Does Article 56 EC (now Article 63 TFEU) mean that an investment fund established outside the Netherlands cannot be refused a refund of Netherlands dividend tax — which is, however, granted to a Netherlands fiscal investment institution — in case this might constitute a hindrance to that fund’s efforts to attract investors living or established in the Netherlands?
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