Tax Treaty Case Law around the Globe 2018
1. Aufl. 2019
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S. 175Chapter 18 Netherlands: Unilateral Changes in Exit Taxation of Annuities and Pensions: Tax Treaty Override?
Eric C.C.M. Kemmeren
18.1. Introduction
In the Netherlands, the case law on the exit taxation of annuities and pension claims seems to be a never-ending story. In 2009, the author discussed in a Dutch tax journal the changes in the exit taxation of annuities and pension claims that the Dutch legislature introduced on 16 July 2009 as a very quick reaction to decisions of the Dutch Supreme Court in this context. The new legislation was passed only one week after these decisions! This new legislation is the subject of the decisions discussed in this chapter. In 2012, the author discussed another decision of the Supreme Court in respect of exit taxation on pension claims under the Belgium-Netherlands Income and Capital Tax Treaty (2001).
S. 176The research questions of this chapter are:
Do the 2009 changes in the Dutch national tax law in respect of the exit taxation of annuities and pension claims constitute tax treaty override?
Should these 2009 changes be considered to constitute tax treaty override?
In 2009, the Dutch legislature changed the national tax law systems in respect of the exit...