Dutch case law in English: reviews of leading judgments
Reviews of leading Dutch and EU judgments on the acts in our library, with every provision linked to the English translation.
Reviews
Each review takes one question, sets out the judgments that answer it, and links every statutory provision to our English translation. Quotations are our translations from the Dutch.
Why the 150 km residence test for the Dutch 30% ruling survived EU law in Sopora, and at what moment the test is applied (HR 2016:360, HR 2018:2201).
6 judgmentsBank account refusal and exitWhen a Dutch bank may refuse, restrict or end a business account on money-laundering or sanctions grounds: Yin Yang v ING (HR 2021) and Amsterdam 2025–2026.
5 judgmentsBox 2 emigration and returnHow Dutch box 2 tax treats a substantial shareholder who leaves or returns: no step-up for non-resident periods and the 30% ruling expat who emigrates.
7 judgmentsDirector liability and creditorsWhen Dutch courts hold directors liable for a dividend or a wind-down that leaves creditors unpaid: Supreme Court judgments of 2016 and 2026 explained.
9 judgmentsHolding structures and the EU abuse testHow the Dutch Supreme Court applies the EU abuse test and burden of proof to foreign holding companies under the dividend tax exemption and CITA Art. 17.
4 judgmentsEnterprise Chamber, strategy and inquiryHow the Enterprise Chamber treats board strategy, shareholder pressure and inquiries: AkzoNobel (2017) and Nexperia (2025–2026) in English.
11 judgmentsArticle 10a and fiscal unityWhen Dutch law may refuse interest on intra-group loans under Article 10a CITA: the fiscal unity per-element cases, wholly artificial loans and fraus legis.
6 judgmentsRecognised sponsors and finesHow the Council of State rules on sponsor recognition, the highly skilled migrant salary criterion, the 30% ruling and fines under the Wav and Aliens Act.
6 judgmentsTax treaties in the Supreme CourtHow the Hoge Raad read the Dutch treaties with India (fixed base), the UK (pension lump sum and tax credit) and France (pilots in international traffic).
3 judgmentsUBO register and public accessWhy Dutch courts refused to suspend the public UBO register in 2021, why the CJEU struck down public access in WM and Sovim, and who sees UBO data now.
Case law reviews by BCA EU, for information. Only the original judgments are authoritative. Not legal or tax advice.
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