Request for a preliminary ruling from the Gerechtshof te Amsterdam in the case X and Others.

Does denying the appellants the opportunity to have the Netherlands fiscal unity regime applied to the activities and assets of the sister companies X3 Holding, D1 and D2, 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-40/13

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Vennootschapsbelasting

H&I: Previews


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