Bill Dodwell Tax Partner Deloitte in London explores the 'most favoured nation' principle in the context of the 'D' case
One of the disappointing things about cases before the European Court of Justice is that we don't get many of the little details that bring a case to life. This case (D v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen Case C-376/03) was brought by Herr D a German national and resident who had about 10% of his assets in The Netherlands in the form of immoveable property and suffered Dutch wealth tax on the value. It would be so much more...
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Bill Dodwell Tax Partner Deloitte in London explores the 'most favoured nation' principle in the context of the 'D' case
One of the disappointing things about cases before the European Court of Justice is that we don't get many of the little details that bring a case to life. This case (D v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen Case C-376/03) was brought by Herr D a German national and resident who had about 10% of his assets in The Netherlands in the form of immoveable property and suffered Dutch wealth tax on the value. It would be so much more...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
