Request for a preliminary ruling from the Gerechtshof Amsterdam in the case MSA International Holdings BV and MSA Nederland.

Does denying the respondents the possibility of having the Netherlands fiscal unity regime applied to the activities and the assets of the sub-subsidiary/respondent [MSA Nederland], established in the Netherlands, constitute a restriction of the freedom of establishment within the meaning of Article 43 EC in conjunction with Article 48 EC?

Hof Amsterdam 25 January 2013, nr. C-41/13

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Vennootschapsbelasting

H&I: Previews


Gerelateerde artikelen