| Since the introduction of a corporate tax in the Netherlands this tax has known a group regime, the so called ‘fiscale eenheid’ (Section 2.9, Corporate Tax Act 1969 (CTA)). This regime is based on consolidation and taxes the group companies that are part of it as a single entity (full consolidation). One of the requirements that must be met to enjoy this group regime is that the parent company and its subsidiaries are residents of the Netherlands. This means that the advantages of the group regime are in principle not attainable with respect to foreign group members. The disputes that are discussed in this blog are about whether this outcome of the Dutch group regime is in line with the freedom of establishment of Article 49 and 54 TFEU (Treaty on the Functioning of the European Union). To put it all in perspective, first an overview will be given of the main advantages of the Dutch corporate tax group regime. |
European Tax Jurisdiction | Blog on European Tax Jurisdiction
About European Tax Jurisdiction
Current issues concerning the development of tax law in Europe are increasingly caught between the demands of European integration and the sovereignty of EU member states. The blog deals with the main developments in the field of tax law, in particular from the point of view of the European judges responsible for tax litigation. The main topics are decisions of the European Court of Justice and on the submissions of national courts to it in tax law matters as well as current legislative projects in the field of tax law.
Prof. Jürgen Brandt, RiBFH a.D.
President of the German Finance Court Conference e.V. and Chair of Finance and Corporate Taxation at the Bergische Universität Wuppertal.
Dr. Christian Levedag, RiBFH
Judge in the VIIIth Senate of the Federal Finance Court, Munich, responsible for income from self-employment and capital income.
Prof. Dr. René Niessen, Advocaat-Generaal Hoge Raad
Advocate General in the Tax Department of the Supreme Court of the Netherlands.
Serge Schroeder, Premier Conseiller cour administrative
First advisor at the Administrative Court of Luxembourg.