EU Legal Adviser Knocks Dutch Tax Consolidation Regime

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Published in Bloomberg BNA International Tax Monitor: News, http://news.bna.com/itdm/display/batch_print_display.adp

Europe's top legal adviser has advised the bloc's highest court to rule that Dutch legislative provisions that deny a tax advantage to taxpayers in cross-border situations—and that resident taxpayers who form a tax consolidation group can benefit from—constitute an infringement of EU law.

 

Period26 Oct 2017

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Media contributions

  • TitleEU Legal Adviser Knocks Dutch Tax Consolidation Regime
    Degree of recognitionInternational
    Media name/outletBloomberg BNA, International Tax Monitor: News
    Media typeWeb
    Country/TerritoryUnited States
    Date26/10/17
    DescriptionEurope's top legal adviser has advised the bloc's highest court to
    rule that Dutch legislative provisions that deny a tax advantage to
    taxpayers in cross-border situations—and that resident taxpayers
    who form a tax consolidation group can benefit from—constitute an infringement of EU law.
    Producer/AuthorLinda A. Thompson
    URLnews.bna.com/itdm/display/batch_print_display.adp
    PersonsEric Kemmeren
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