Uitspraak Hof van Justitie over fiscale eenheid
Preliminary proposal published on the implementation of the Anti-Tax Avoidance Directive into Dutch law
On October 29, 2018, the Dutch government published a document which details potential changes to the Dutch corporate income tax act. These changes aim to implement multiple provisions of the ATAD2 as agreed upon in May 2017 targeting hybrid mismatches in EU and third country situations.
Questions on compatibility of dividend withholding tax with non-EU investment institutions
The Supreme Court presented the Court of Justice with requests for a preliminary ruling on whether dividend withholding tax on distributions to EU investment institutions was compatible with EU law. The Den Bosch Court of Appeal now raises questions with the Supreme Court.