Netherlands court reinforces ECJ position on Dutch fiscal unity regime

Joe Stanley-Smith

December 12 2014

Judgments in three cases by the Court of Appeals Amsterdam (CAA) yesterday have stated that the Netherlands’s restrictions on its fiscal unity rules go against European freedom of establishment principles.

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Joe Stanley-Smith

Editor ITR

Joe manages ITR’s online and print coverage, and the publication’s events worldwide. He covers a range of tax issues affecting multinational corporations, particularly indirect tax matters and case studies.

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