Citaat | Parket bij de Hoge Raad 5 september 2003

Alinea 455 Parket bij de Hoge Raad 5 september 2003

Een alinea uit Parket bij de Hoge Raad 5 september 2003, ECLI:NL:PHR:2003:AE8398.

"Treaty application with respect to the anti-abuse provisions of article 12a and 13a(2) (...) (especially article 12a) is the subject of intense debate in the Netherlands. Some people feel that if such national fictions are applied under a tax convention, the Netherlands may violate the general rule that treaties should be "interpreted in good faith", as referred to in article 31 (1) of the Vienna Convention on the Law of Treaties (1969) if, through the introduction of these fiction provisions, the Netherlands were to create more taxation rights for itself than it had at the time the treaty was concluded. The focus here is on article 12a, since only the time of taxation of the salary from the Dutch employment is referred to in article 13a(2) (...); I do not see this as an extension of the Netherlands' right of taxation."

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