Amsterdam High Court Ruling In Fiscal Unity Case

Dec 30, 2014 | Tax

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.