33 – This information, which summarises the content of the Netherlands legislation, is made clear, inter alia, by the Opinion of the Advocate General of the Hoge Raad concerning the disputes in the main proceedings in Case C‐10/14 (paragraphs 6.1 to 6.8) and Case C‐14/14 (paragraphs 5.1 to 5.8) respectively, which contain citations of parliamentary documents confirming that the scheme introduced for residents tends to ‘enable the offsetting in full of the dividend tax withheld against the tax ultimately payable by way of the tax on the return from wealth’ (Kamerstukken II 1998/99, 26 727, No 3 [Memorie van Toelichting], p.
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