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Netherlands Tax court confirms CJEU decision on fiscal unity regime

Global Tax Update:January 2015/Netherlands

The Tax Court Amsterdam confirmed the conclusions reached by the Court of Justice of the European Union (CJEU) that the fiscal unity regime is incompatible with the freedom of establishment principle in the Treaty on the Functioning of the European Union. (Global Tax Update:January 2015/Netherlands)

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1. Netherlands Tax court confirms CJEU decision on fiscal unity regime
The Tax Court Amsterdam confirmed the conclusions reached by the Court of Justice of the European Union (CJEU) that the fiscal unity regime is incompatible with the freedom of establishment principle in the Treaty on the Functioning of the European Union.

2. Dutch position in European tax developments
The Dutch Ministry of Finance has determined its position on the amendment to the Parent Subsidiary Directive and related topics.
On 3 December 2014, the House of Representatives debated on the ECOFIN meeting of 9 December 2014, during which the proposed amendment to the EU Parent Subsidiary Directive was among the topics discussed. In the run-up to the parliamentary debate the Dutch Ministry of Finance determined its position on the amendment to that Directive and related topics.


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