H&I 2010, 12.6
Withholding wage tax on payments to foreign groups. Freedom of services. Request for a preliminary ruling. Dutch Supreme Court (comments by Paternotte)
HR 24-09-2010, ECLI:NL:PHR:2010:BJ8520
- Instantie
Hoge Raad
- Datum
24 september 2010
- Zaaknummer
09/00296
09/00400
- LJN
BJ8520
- JCDI
JCDI:ADS909275:1
- Vakgebied(en)
Belastingrecht algemeen (V)
- Brondocumenten
ECLI:NL:HR:2010:BJ8520, Uitspraak, Hoge Raad, 24‑09‑2010
ECLI:NL:PHR:2010:BJ8520, Conclusie, Hoge Raad (Advocaat-Generaal), 24‑09‑2010
Essentie
Withholding wage tax on payments to foreign groups. Freedom of services. Request for a preliminary ruling. Dutch Supreme Court (comments by Paternotte)
Samenvatting
A professional football organization in the Netherlands invited football teams from the United Kingdom to play friendly test matches in 2002 and 2004. The Netherlands football organization paid a remuneration to the British clubs. According to Netherlands tax law, the Netherlands club had to withhold 20% of the remuneration. This tax is partly a tax on the wages of the football players (insofar as the remuneration is paid to the players) and partly a tax ... Verder lezen? Log in om dit document te bekijken.