Asunto C-156/17: Petición de decisión prejudicial planteada por el Hoge Raad der Nederlanden (Países Bajos) el 27 de marzo de 2017 — Köln-Aktienfonds Deka/Staatssecretaris van Financiën
Section | información judicial |
29.5.2017 ES Diario Oficial de la Unión Europea C 168/26
Lengua de procedimiento: neerlandés
Hoge Raad der Nederlanden
Demandante: Köln-Aktienfonds Deka
Demandada: Staatssecretaris van Financiën
Otras partes: Nederlandse Orde van Belastingadviseurs, Loyens en Loeff NV
1) ¿Se opone el artículo 56 CE (actualmente artículo 63 TFUE) a que no se devuelva a un fondo de inversión establecido fuera de los Países Bajos, por el hecho de que este fondo no está sujeto a una obligación de retención del impuesto neerlandés sobre los dividendos, el impuesto neerlandés sobre los dividendos retenido sobre los dividendos que ha percibido de entidades establecidas en los Países Bajos, mientras que sí se concede tal devolución a un organismo de inversión fiscal domiciliado en los Países Bajos que reparte con carácter anual, previa retención del impuesto neerlandés sobre los dividendos, los rendimientos de sus inversiones entre sus socios o partícipes
2) ¿Se opone el artículo 56 CE (actualmente artículo 63 TFUE) a que no se devuelva a un fondo de inversión establecido en los Países Bajos, por el hecho de que este fondo no acredita que sus socios o partícipes cumplan los requisitos establecidos en la normativa neerlandesa, el impuesto neerlandés sobre los dividendos que se retiene sobre los dividendos que ha percibido de entidades establecidas en los Países Bajos
3) ¿Se opone el artículo 56 CE (actualmente artículo 63 TFUE) a que no se conceda a un fondo de inversión establecido en...
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