Request for a preliminary ruling from the Gerechtshof Amsterdam in the case SCA Group Holding BV.

Does denying the respondent the opportunity of having the Netherlands fiscal unity regime applied to the activities and the assets of the (sub-)sub-subsidiaries established in the Netherlands - that is to say, Alphabet Holding, HP Holding and Alpha Holding - 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-39/13

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Vennootschapsbelasting

H&I: Previews


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