H&I 2010, 7.6:X Holding. Refusal of advantage of a cross-border tax consolidation a justified restriction of the freedom of establishment. Court of Justice (comments by Weber)

H&I 2010, 7.6

X Holding. Refusal of advantage of a cross-border tax consolidation a justified restriction of the freedom of establishment. Court of Justice (comments by Weber)

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

Essentie

X Holding. Refusal of advantage of a cross-border tax consolidation a justified restriction of the freedom of establishment. Court of Justice (comments by Weber)

Samenvatting

In 2003, X Holding BV, a company resident in the Netherlands, requested to be included in a fiscal unity (full consolidation) for corporate income tax purposes with its subsidiary F, a company resident in Belgium. The Netherlands tax authorities refused the fiscal unity, since F did not meet the applicable requirements that it be either resident in the Netherlands for tax purposes, or that it has a permanent establishment in the Netherlands. According ... Verder lezen? Log in om dit document te bekijken.

Deze functie is alleen te gebruiken als je bent ingelogd.