Dutch Court of Appeal refers preliminary questions on possible State aid to the CJEU

On 12 October 2017, the Dutch Court of Appeal referred preliminary questions to the EU’s Court of Justice (CJEU) relating to the possible presence of State aid resulting from a refund of Dutch dividend withholding tax which the Dutch Court of Appeal ordered on the basis of the free movement of capital (Article 63 of the Treaty on the Functioning of the European Union).