23 February 2018 Dutch Government confirms retroactive law changes to fiscal unity regime The Court of Justice of the European Union (CJEU) issued a long-awaited decision in two cases on February 22, which may affect taxpayers currently applying the Dutch tax consolidation regime (fiscal unity). The essential question brought before the CJEU was whether certain (beneficial) elements of the Dutch fiscal unity regime currently only available in domestic situations should also be made available (on a stand-alone basis) in a broader EU context. In line with the Opinion of the Advocate-General (AG) of October 25, 2017 (the Opinion), the CJEU answered this question affirmatively. Document ID: 2018-0408 |
