The Hof of Amsterdam has recently referred three cases to the CJEU regarding the compatibility of the Dutch fiscal unity with EU law. The cases deal with the denial of the benefits of consolidation regarding Dutch companies which are (directly) held through a EU resident company. While those cases are limited to EU situations there might be possibilities to claim similar benefits in case the foreign link is through a company resident in a third state which has signed a Double Tax Treaty with the Netherlands that includes a foreign ownership non-discrimination clause.
Two recent judgements of the UK Courts (Felixstowe Dock and FCE Bank cases) considered that denying the application of the group relief system between two UK resident companies held through a non-resident UK link violates the non-discrimination article of the applicable Tax Treaty.
The reasoning in those cases is relevant as it confirms the application of the foreign ownership non-discrimination clause to group taxation regimes and may therefore have impact for the Dutch fiscal unity. For further developments see the comments to the case Felixstowe Dock by Bruno da Silva in Highlights & Insights on European Taxation 2013/1.13 and the comment of Alison Last to the FCE-case to be published in H&I 2013/2.
Highlights & Insights on European Taxation kunt u hier bestellen.
[Bron: Dennis Weber, redactie H&I]
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