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...

EU Court of Justice Ruled Dutch Fiscal Unity Regime In Contravention

Jul 22, 2014 | Legal, Tax

On the 12 June 2014, the European Court of Justice ruled that the Dutch fiscal unity regime (treating multiple group companies as one single taxpayer), contravenes to the EU principle of Freedom of Establishment. In essence the infringement was caused as the Dutch...