The Supreme Court of the Netherlands (Hoge Raad) rendered a final judgment in two corporate income tax cases (for which it had previously requested and in early 2018 received a preliminary ruling from the Court of Justice of the European Union (CJEU)).
The common issue in both cases is: whether taxpayers, despite being unable to enter into a fiscal unity with subsidiaries established elsewhere in the EU, are nevertheless eligible for benefits from separate elements of the fiscal unity regime as if a fiscal unity with foreign subsidiaries can be entered into—the “per element” approach.
Read an October 2018 report prepared by the KPMG member firm in the Netherlands
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