Netherlands - The Relationship between Tax Treaties and Protective Tax Assessments Issued in Respect of Pensions and Annuities upon Emigration: Pacta sunt servanda and Compartmentalization

• Autores: F.P.G. Pötgens, Elena M.L. Kool
• Localización: European taxation, ISSN 0014-3138, Vol. 58, Nº. 9, 2018, págs. 433-438
• Idioma: inglés
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• Resumen

  • In this note, the authors examine a recent Supreme Court decision wherein the Court held that Netherlands legislation that governs how taxpayers with a pension or annuity entitlement should be treated in the event of emigration complies with the good faith required to be observed in applying and interpreting treaties.