Citaat | Parket bij de Hoge Raad 12 december 2003

Alinea 145 Parket bij de Hoge Raad 12 december 2003

Een alinea uit Parket bij de Hoge Raad 12 december 2003, ECLI:NL:PHR:2003:AI0450.

"If shares are sold by a shareholder to the issuing company in connection with the liquidation of such company or the reduction of its paid-up capital, the difference between the selling price and the par-value of the shares may be treated by the State of which the company is a resident as a distribution of accumulated profits and not as a capital gain. The present Article (13) is not intended to prevent (that) State (...) from taxing such distributions at the rates provided for in Article 10 on the taxation of dividends: such taxation is in accordance with the definition contained in paragraph 3 of Article 10 and with the interpretation given to this provision in paragraph 39 of the Commentary relating thereto."

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