Publication

Non-resident taxpayers, Dutch REIT regime and EU law: A commentary to recent case law

Adema, R., 29-Apr-2019, In : Derivatives & Financial Instruments.

Research output: Contribution to journalArticleAcademic

APA

Adema, R. (2019). Non-resident taxpayers, Dutch REIT regime and EU law: A commentary to recent case law. Derivatives & Financial Instruments.

Author

Adema, Raymond. / Non-resident taxpayers, Dutch REIT regime and EU law : A commentary to recent case law. In: Derivatives & Financial Instruments. 2019.

Harvard

Adema, R 2019, 'Non-resident taxpayers, Dutch REIT regime and EU law: A commentary to recent case law', Derivatives & Financial Instruments.

Standard

Non-resident taxpayers, Dutch REIT regime and EU law : A commentary to recent case law. / Adema, Raymond.

In: Derivatives & Financial Instruments, 29.04.2019.

Research output: Contribution to journalArticleAcademic

Vancouver

Adema R. Non-resident taxpayers, Dutch REIT regime and EU law: A commentary to recent case law. Derivatives & Financial Instruments. 2019 Apr 29.


BibTeX

@article{ca971a0301e9492ea100dd3e92615522,
title = "Non-resident taxpayers, Dutch REIT regime and EU law: A commentary to recent case law",
abstract = "On 23 November 2018 the court of first instance of Zeeland-West-Brabant decided in the so-called S{\"o}ndervermogen case. This case deals with the eligibility of non-resident taxpayers to the Dutch REIT regime (fiscale beleggingsinstellings or FBI-regime). It is widely expected that this case will ultimately be presented to the Dutch Supreme Court which might subsequently ask the ECJ for a preliminary ruling on certain aspects.The significance of this case may not be limited to the Dutch REIT regime. Other European REIT regimes are de facto often limited to resident taxpayers too.Before commenting on the decision by the court of first instance, the Dutch REIT regime will be explained in more detail. However, this contribution will start with a short overview of the facts and circumstances of the case at hand.",
keywords = "REIT, EU law, non-resident taxpayer, free movement of capital, Dutch REIT regime",
author = "Raymond Adema",
year = "2019",
month = "4",
day = "29",
language = "English",
journal = "Derivatives & Financial Instruments",
issn = "2352-9180",
publisher = "IBFD",

}

RIS

TY - JOUR

T1 - Non-resident taxpayers, Dutch REIT regime and EU law

T2 - A commentary to recent case law

AU - Adema, Raymond

PY - 2019/4/29

Y1 - 2019/4/29

N2 - On 23 November 2018 the court of first instance of Zeeland-West-Brabant decided in the so-called Söndervermogen case. This case deals with the eligibility of non-resident taxpayers to the Dutch REIT regime (fiscale beleggingsinstellings or FBI-regime). It is widely expected that this case will ultimately be presented to the Dutch Supreme Court which might subsequently ask the ECJ for a preliminary ruling on certain aspects.The significance of this case may not be limited to the Dutch REIT regime. Other European REIT regimes are de facto often limited to resident taxpayers too.Before commenting on the decision by the court of first instance, the Dutch REIT regime will be explained in more detail. However, this contribution will start with a short overview of the facts and circumstances of the case at hand.

AB - On 23 November 2018 the court of first instance of Zeeland-West-Brabant decided in the so-called Söndervermogen case. This case deals with the eligibility of non-resident taxpayers to the Dutch REIT regime (fiscale beleggingsinstellings or FBI-regime). It is widely expected that this case will ultimately be presented to the Dutch Supreme Court which might subsequently ask the ECJ for a preliminary ruling on certain aspects.The significance of this case may not be limited to the Dutch REIT regime. Other European REIT regimes are de facto often limited to resident taxpayers too.Before commenting on the decision by the court of first instance, the Dutch REIT regime will be explained in more detail. However, this contribution will start with a short overview of the facts and circumstances of the case at hand.

KW - REIT

KW - EU law

KW - non-resident taxpayer

KW - free movement of capital

KW - Dutch REIT regime

M3 - Article

JO - Derivatives & Financial Instruments

JF - Derivatives & Financial Instruments

SN - 2352-9180

ER -

ID: 78984936