CELEX: 62012CN0024
Language: en
Date: 2012-01-18 00:00:00
Title: Case C-24/12: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 18 January 2012 — X BV, other party: Staatssecretaris van Financiën

31.3.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 98/15
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 18 January 2012 — X BV, other party: Staatssecretaris van Financiën
   (Case C-24/12)
   2012/C 98/23
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden (Netherlands)
   
      Parties to the main proceedings
   
   
      Appellant: X BV
   
      Respondent: Staatssecretaris van Financiën
   
      Questions referred
   
   
               1.
            
            
               For the purposes of Article 56 EC (now Article 63 TFEU), can an own OCT be regarded as a third State, in which case it would be possible to rely on Article 56 EC in respect of the movement of capital between a Member State and the own OCT?
            
         
               2.
            
            
               
                           (a)
                        
                        
                           If question 1 is answered in the affirmative, is it necessary in order to determine whether, for the purposes of Article 57(1) EC (now Article 64(1) TFEU), there has been an increase, for account to be taken in the present case — in which the withholding tax on participation dividends paid by a subsidiary company established in the Netherlands to its holding company established in the Netherlands Antilles was increased from the 1993 rate of 7,5 or 5 % to 8,3% as from 1 January 2002 — exclusively of the increase in the Netherlands withholding tax, or must account also be taken of the fact that, as from 1 January 2002, the Netherlands Antillean authorities have — in conjunction with the increase in the Netherlands withholding tax — granted an exemption in respect of participation dividends received from a subsidiary company established in the Netherlands, whereas previously those dividends formed part of profits taxed at a rate of 2,4 to 3 % or 5 %?
                        
                     
                           (b)
                        
                        
                           If account must also be taken of the tax reduction in the Netherlands Antilles effected by the introduction of the participation exemption referred to in question 2(a) above, should Netherlands Antillean implementation arrangements (in the present case: Netherlands Antillean rulings practice), the result of which may have been that prior to 1 January 2002 — including in 1993 — the actual tax liability in respect of dividends received from the/a subsidiary company established in the Netherlands was substantially lower than 8,3%, also be taken into consideration?