It is also common ground that the Netherlands tax on dividends, which is deducted at source by companies established in the Netherlands, is refunded to the fiscal investment enterprise and that that enterprise receives from the Kingdom of the Netherlands a concession for taxes deducted at source in Member States other than Germany and Portugal.
Vaidlust ei ole ka selles, et maks Madalmaade dividendidelt, mille peavad kinni Madalmaades asutatud äriühingud, hüvitatakse investeerimisfondile ning investeerimisfond saab Madalmaade Kuningriigilt maksusoodustuse nende maksude tasakaalustamiseks, mis on kinni peetud muus liikmesriigis kui Saksamaa ja Portugal.