OrbitaxCJEU Holds Dutch Consolidation Regime Violates EU Law in Relation to Interest Deduction Restriction but not Currency Loss Deduction Restriction
|Approved Changes|Netherlands-European Union
On 22 February 2018, a joint judgment was issued from the Court of Justice of the European Union (CJEU) concerning the Dutch fiscal unity (consolidation) regime in relation to the Dutch interest deduction limitation rule and the non-deductibility of currency losses on a participation.
The first case involved the Dutch incorporated company X BV, which is part of a Swedish group that also inclu…
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