When an individual owning shares constituting a substantial interest emigrates from the Netherlands, a protective tax assessment is imposed. Under certain circumstances this protective assessment is (partially) collected. The authors explore the way in which the regulations regarding this collection must be interpreted, as this is unclear. This interpretation is also assessed by the authors within the context of EU law. The authors conclude that a specific interpretation is necessary for the regulations to be (as much as possible) in accordance with EU law and even then the regulations retain a measure of overkill. Amendment of the regulations will therefore be necessary to make them fully compliant with EU law.
Intertax