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Opinion of Advocate General at the Court of Justice of the European Union about the ‘per element’ approach

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Although the CJEU and the Supreme Court still have to render their final judgments on these cases, the Cabinet has already announced emergency...
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Parliament approves Bill on the Fiscal Unity Amendment Act

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This bill means that the extension of the fiscal unity regime will now also be formally incorporated into law, after it had already been laid down in...
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Court of Justice of the European Union rules against the rejection, by the Netherlands, of a fiscal unity between sister companies and between a parent and sub-subsidiary

On June 12, 2014 the Court of Justice of the European Union (CJEU) ruled that Dutch legislation on the fiscal unity for corporate income tax purposes...
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