On 5 June 2016 and on 8 July 2016, the Dutch Supreme Court decided in two important cases on the rebuttal rules in the interest deduction limitation to prevent base erosion included in article 10a of the Dutch Corporate Income Tax Act (“CITA”). The considerations of the Dutch Supreme Court provides more clarity on the scope and interpretation of the rebuttal rules.
On July 13, 2016 the European Court of Justice rendered a milestone decision on withholding tax on interest payments within the EU (case C-18/15, Brisal – KBC Finance Ireland).
On 8 July, 2016, the Dutch Supreme Court has requested the ECJ to clarify whether the ‘per-element approach’ adopted by the ECJ in the Groupe Steria case is (and to which extent) applicable for the Dutch tax consolidation regime (fiscal unity).
Op 23 juni 2016 beslisten de kiezers van het Verenigd Koninkrijk om de Europese Unie te verlaten. Wij geven graag een overzich van de mogelijke gevolgen van deze brexit op douane en btw. Het is weinig waarschijnlijk dat de eigenlijke…
