Wednesday, 14 January 2015

Netherlands' Tax court confirms CJEU decision on fiscal unity regime

The Second Instance Tax Court of Amsterdam issued a decision on 11 December 2014 on the
compatibility of the Dutch fiscal unity regime with EU law. The court confirmed the conclusions
reached by the Court of Justice of the European Union (CJEU) in a 12 June 2014 decision
(joined cases C-39-41/13), in which the CJEU held that the fiscal unity regime in the
Netherlands Corporate Income Tax Act is incompatible with the freedom of establishment
principle in the Treaty on the Functioning of the European Union . (The case was referred back to
the Amsterdam court to issue a final decision in the case.)
Source & more info: Deloitte