83Furthermore, it is apparent from the documents before the Court that, although Belgian legislation allows the deduction, as an expense, of tax paid abroad from the taxable base of income before applying a tax rate of 25% to the net amount of the dividends received by a taxpayer established in Belgium, such a deduction does not entirely compensate for the effects of any restriction on the free movement of capital in the Member State from which the dividends were paid. In that respect, at the hearing before the Court in Case C‑14/14, X claimed to have been reimbursed for approximately one quarter of the tax on dividends which she paid in the Netherlands.
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