Publications

Published Works

Dutch Supreme Court provides further clarity on tax classification of the provision of funds

The Supreme Court has provided further clarity on the tax classification of money supplies if these take the form of shares with debt characteristics. This article examines the scope of...

Published Works

Neutralization of Restrictions by Means of a Full or Ordinary Credit

In this paper, Alexander Fortuin discusses the possibility to neutralize restrictions of the freedom of establishment or free movement of capital in the realm of withholding taxes within...

Published Works

Comment to judgment C-544/11 (Petersen and Petersen) of the Court of Justice of the European Union on 28 February 2013

Comment to judgment C-544/11 of the Court of Justice of the European Union on 28 February 2013 (Petersen and Petersen, H&I 2013/7.17). The Court of Justice has issued its judgment on...

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