The Court of Justice of the European Union (CJEU) has confirmed that dividend taxation of non resident shareholders may be incompatible with the free movement of capital.
The CJEU concluded that non resident shareholders may not be subject to a higher effective tax burden for their Dutch dividends than incurred by Dutch residents for the same dividends, based on article 63 of the Treaty on the Functioning of the European Union (TFEU).
CJEU Miljoen , X. and Société Générale, C-10/14, C-14/14 and C-17/14, 17 September 2015
