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artikel 63 Verdrag betreffende de Werking van de Europese Unie
Voorheen
artikel 56 van het EG-Verdrag
Jurisprudentie
Dividendbelasting
Rechtbank Breda, 14 september 2011, nr. 10/1918: Buitenlandse portfolio-aandeelhouders van in Nederland gevestigde vennootschappen worden ongelijk behandeld ten opzichte van inwoners en daarvoor bestaat geen rechtvaardigingsgrond. Inhouding van dividendbelasting dient te worden beperkt tot het niveau van de inkomstenbelasting die een binnenlands belastingplichtige over het aan de dividenden ten grondslag liggende aandelenpakket in box 3 zou zijn verschuldigd.
