Amsterdam High Court Ruling In Fiscal Unity Case

Following the decision of the EU Court of Justice in June, the Amsterdam High Court ruled that the Dutch tax authorities should have allowed a fiscal unity between:

  • Dutch sister companies while being held (in)directly by a EU resident parent company; and
  • A Dutch parent company and a Dutch second-tier subsidiary, while the second-tier subsidiary is held through a EU resident (first tier) subsidiary.

It is expected that the Dutch tax law should be amended, following this ruling.

Our services?

Read more about our services

View all our services

To your inbox

Stay in the know of the latest accountancy and business news via the KC Newsletter

13 + 12 =

Contact us

Do you have any questions or require our advice? Feel free to contact us

More KC stories

European Union Adopts Black List of 17 jurisdictions
European Union Adopts Black List of 17 jurisdictions

On 5 December 2017, European Union (EU) finance ministers adopted a list of “non-cooperative jurisdictions for tax purposes” also known as  ‘The Black List’. The list is part of the EU's work to counter worldwide tax evasion and avoidance. According to the EU, it will...

read more
Dutch Fiscal Unity Emergency Remedial Measures
Dutch Fiscal Unity Emergency Remedial Measures

On October 25 2017 the Advocate General (“AG”) at the Court of Justice of the European Union (CJEU) published his opinion on the preliminary ruling request of the Dutch Supreme Court in two corporate income tax cases concerning the applicability of the so-called...

read more