15 July 2016 Dutch Supreme Court requests preliminary ruling from ECJ on granting specific benefits of Dutch fiscal unity regime in cross-border situations The Dutch Supreme Court requested a preliminary ruling from the European Court of Justice (ECJ) on July 8, regarding the granting of specific benefits of the Dutch fiscal unity regime in cross-border situations ("per element approach"). Under this approach, a taxpayer in a cross-border situation could — although not part of a fiscal unity — claim one or more specific benefits of the Dutch fiscal unity regime based on the freedom of establishment (article 49, Treaty on the Functioning of the European Union (TFEU)). This freedom of establishment is in principle limited to EU and European Economic Area (EEA) Member States only. The ECJ now has to rule whether granting specific benefits of the Dutch fiscal unity regime in cross-border situations leads to an unjustified discrimination. The request for a preliminary ruling by the Dutch Supreme Court is an indication that the "per element approach" may be widely applicable. A Tax Alert prepared by EY's Global Tax Desk Network, and attached below, provides additional details. Document ID: 2016-1235 |
