Retten har forelagt Domstolen dette spørgsmål, fordi kildeskattesatsen i Portugal på udbytte udloddet til OESF fra denne medlemsstat var 17,5%, mens kildeskattesatsen i Nederlandene på udbytte udloddet til OESF’s aktionærer var 15%.
The Hoge Raad puts this question to the Court because the rate at which deductions at source were made in Portugal on dividends paid to OESF from that Member State was 17.5%, while the rate of deductions at source made in the Netherlands on dividends distributed to OESF shareholders was 15%.