The European Commission invites interested parties to submit their comments on the Commission's decision to initiate a procedure concerning the Netherlands corporate tax exemption of Dutch public enterprises.
The Commission adopted a decision proposing appropriate measures on 2 May 2013 pursuant to Article 18 of the Council Regulation (EC) No 659/1999 with the aim of abolishing the current corporate tax exemption of public undertakings provided in the Dutch Corporate Tax Law, ensuring that for public undertakings that are involved in economic activities — within the meaning of EU law — the same corporate tax regime applies as for private undertakings. The Netherlands have not unconditionally and unequivocally accepted the appropriate measures proposed. The tax exemption granted to public undertakings constitutes State aid within the meaning of Article 107(1) TFEU. Since the measure pre-dates the entry into force of the EU State aid rules in the Netherlands, the aid constitutes existing aid.
Invitation to submit comments

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Vennootschapsbelasting

H&I: Previews


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