Análise de um Caso Controvertido envolvendo Conflitos de Dupla Residência

(Decisão da Suprema Corte da Holanda, de 28 de Fevereiro de 2001, nº 35.557)

Abstract

The central topic of this issue consists in the analysis of a decision from the Supreme Court of the Netherlands (number 35.557, dated of February 28, 2001) related to the question of dual residence of companies involving the Netherlands, Belgium and the Netherlands Antilles; “decision” obtained after interpretation - by the Supreme Court of the Netherlands - of at least five different legislations: i. domestic tax legislation of the Netherlands; ii. The Netherlands/Belgium convention; iii. the OECD Commentaries; iv. The Netherlands/Netherlands Antilles convention; and v. domestic legislation of the Netherlands Antilles.