The Court of Justice EU Pulls Down Dutch Interest Limitation Rule (Case X BV, C-398/16)

• Autores: Daniël Smit
• Localización: EC tax review, ISSN 0928-2750, Vol. 27, Nº. 6, 2018, págs. 303-308
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • On 22 February 2018, the CJ rendered its decision in the X BV case (C-398/16). The CJ held a specific Dutch interest limitation rule discriminatory, as a result of the effects of the Dutch group consolidation rules. The CJ’s decision creates a significant gap in the Dutch interest limitation and group consolidation rules. The author critically assesses the CJ’s decision and concludes that the decision is based on an erroneous understanding of the Dutch rules. The author also critically assesses the Dutch legislator’s response to reduce the benefits of the group consolidation regimes in domestic situations. According to the author, the preferable approach would be to extend (wholly or partially) the benefits of this regime to cross-border situations in order to resolve the discrimination.