The Resource The ECJ's judgement in OESF : is horizontal discrimination a threat to the internal market?

The ECJ's judgement in OESF : is horizontal discrimination a threat to the internal market?

Label
The ECJ's judgement in OESF : is horizontal discrimination a threat to the internal market?
Title
The ECJ's judgement in OESF : is horizontal discrimination a threat to the internal market?
Creator
Subject
Language
eng
Summary
In its May 2008 judgment in Orange European Smallcap Fund (OESF), the European Court of Justice held that the Dutch restrictions on the relief for the foreign dividend withholding taxes granted to Dutch investment funds are in partial violation of the free movement of capital guaranteed by the EC Treaty. This article describes the ECJ's judgment in OESF and its impact on Dutch legislation. The article also considers the consequences of the judgment for the discussion of horizontal discrimination
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 63 (2009),
http://library.link/vocab/creatorName
  • Hurk, H.T.P.M. van den
  • Korving, J.J.A.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • discrimination
  • fundamental freedoms
  • investment fund
Label
The ECJ's judgement in OESF : is horizontal discrimination a threat to the internal market?
Instantiates
Publication
Label
The ECJ's judgement in OESF : is horizontal discrimination a threat to the internal market?
Publication

Library Locations

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