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Results: 1-10 of 59

The Netherlands to expand its fiscal unity regime to second-tier subsidiaries and sister companies following EU Court of Justice ruling

  • Jones Day
  • -
  • European Union, Netherlands
  • -
  • October 2 2014

On June 12, 2014, the EU Court of Justice ("ECJ") ruled in two joint cases that the Dutch fiscal unity regime infringes on the EU freedom of

Parkeergegevens moeten door commerciële parkeerbetaalbedrijven aan Belastingdienst worden verstrekt

  • Stibbe
  • -
  • Netherlands
  • -
  • August 22 2014

Gewone parkeermeters verdwijnen de laatste jaren langzaam uit het Nederlandse straatbeeld. Inmiddels lijken we te zijn aanbeland bij Parking 2.0: via

Dutch Fiscal Unity regime breaches EU Law

  • Baker & McKenzie
  • -
  • European Union, France, Netherlands
  • -
  • July 31 2014

On 12 June 2014, the Court of Justice of the European Union (Court) delivered its ruling in the SCA Group Holding BV and joint cases. In these cases

Use of Dutch single tax entity extended by ECJ ruling

  • De Brauw Blackstone Westbroek
  • -
  • European Union, Netherlands
  • -
  • July 9 2014

Recently, the European Court of Justice held that the Dutch tax consolidation regime is partially in conflict with EU law. Dutch companies affiliated

New EUCJ case on dividend withholding, Q2 noteworthy case law, amending finance law for 2014, and parent-subsidiary directive modification

  • Jones Day
  • -
  • European Union, France, Netherlands
  • -
  • July 8 2014

The present French Tax Update will look over (i) a new case pending before the European Union Court of Justice ("EUCJ") that involves the dividend

EU Court of Justice decision blows Dutch corporate tax consolidation regime wide open

  • Clifford Chance LLP
  • -
  • European Union, Netherlands
  • -
  • June 16 2014

On 12 June, the EU Court of Justice ('ECJ') issued groundbreaking judgments regarding the Dutch fiscal unity (fiscale eenheid) or tax consolidation

Dutch fiscal unity regime in breach of EU law

  • Greenberg Traurig LLP
  • -
  • European Union, Netherlands
  • -
  • June 16 2014

On June 12, 2014, the European Court of Justice (ECJ) ruled that, for corporate income tax purposes, the Dutch fiscal unity regime is in breach of EU

Europe & Middle East quarterly update - May 2014

  • Baker & McKenzie
  • -
  • Austria, Belgium, France, Germany, Greece, Ireland, Israel, Italy, Jersey, Kazakhstan, Luxembourg, Monaco, Netherlands, Poland, Russia, South Africa, Spain, Switzerland, Turkey, Ukraine, United Kingdom
  • -
  • May 14 2014

The provisions of the Austrian Banking Act (ABA) on the remuneration of managers employed by credit institutions have been strengthened. In

Global tax update - the Netherlands - May 2014

  • Jones Day
  • -
  • Netherlands
  • -
  • May 12 2014

The Netherlands takes a rather formal approach with respect to the tax characterization of a financial instrument, as the form of the instrument is

Eversheds' Spotlight - the global financial services disputes and investigations (FSDI) briefing - April 2014

  • Eversheds LLP
  • -
  • European Union, France, Germany, Hong Kong, Ireland, Italy, Netherlands, Poland, Spain, United Arab Emirates, United Kingdom
  • -
  • April 17 2014

France has recently created a new role in the prosecution office, a Public Prosecutor specifically for financial offences with national jurisdiction