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| Author: | Dijk, P. van Goedkoop, A. U. G. |
| Title: | European Community: Can Netherlands fiscal unity really cross borders within the European Union? |
| Journal: | European Taxation
1994 : VOL. 34:12, 459-464 |
| Index terms: | NETHERLANDS COMPANY TAXATION TAX LAW |
| Language: | eng |
| Abstract: | In the Netherlands companies are in principle subject to corporate income tax independently and it is irrelevant whether a company is legally subordinate to another company. As a result, losses of a company cannot be offset against profits of another affiliated company. However, in certain circumstances it is possible to form a so-called fiscal unity for Netherlands corporate income tax purposes. The authors examine recent Supreme Court case law in the context of EC non-discrimination priciples. |
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