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.