Citaat | Parket bij de Hoge Raad 30 november 2007

Alinea 95 Parket bij de Hoge Raad 30 november 2007

Een alinea uit Parket bij de Hoge Raad 30 november 2007, ECLI:NL:PHR:2007:AX7244.

-30. (...) The Respondent's contention that taxation of outbound dividends is to be treated differently from taxation of inbound dividends must, (...), be rejected. The purpose of the tax credit mechanism set up by Norwegian tax law is to avoid economic double taxation, i.e. that profits that have already been taxed in the hands of the distributing company, are subsequently taxed as general income in the hands of the shareholders. That purpose can only be achieved if all the shareholders are given the benefit of an imputation credit, irrespective of their place of residence. Economic double taxation of the same assets will create the same undesirable effect, regardless of the shareholders" places of residence. (...)."

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