Judgment_paragraph 86 · J.B.G.T. Miljoen and Others v Staatssecretaris van Financiën (C-10/14, C-14/14, C-17/14)

86In that regard, it is apparent from the first subparagraph of Article 24B(b) of that convention that, in relation to the dividends on which the Netherlands tax was charged, the French Republic grants resident taxpayers who received such income a tax credit of an amount equal to the Netherlands tax. Since the second subparagraph of that provision provides that that tax credit may not exceed the amount of the tax levied in France on the income in question, it is possible that the full amount of the tax on dividends paid in the Netherlands may not be neutralised, which does not satisfy the requirements arising out of the case-law of the Court cited in paragraph 79 above. However, it is for the national court to ascertain whether that is so in the case in the main proceedings.