In February 2019, the Court of Justice of the European Union (CJEU) rendered judgments on the anti-abuse rules under two EU directives—the Parent-Subsidiary Directive and the Interest and Royalties Directive—and concerning the beneficial ownership concept in the Interest and Royalties Directive.
The Dutch Deputy Minister of Finance on 14 June 2019 answered parliamentary questions about these judgments. The parliamentary questions mainly concerned implications of the judgments for the Netherlands and specifically implications for Dutch domestic law provisions, ruling practice, and tax treaty network.
Read a June 2019 report prepared by the KPMG member firm in the Netherlands
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