The EC Treaty, the directives and the regulations based on this treaty, and how the European Court of Justice (“ECJ”) interprets these directives and regulations, are increasingly affecting the tax positions of businesses and private individuals. The ECJ has held, for instance, that the provisions set out in the Dutch Corporate Income Tax Act governing the non-deductibility of costs incurred for non-Dutch participations conflict with the Parent-Subsidiary Directive and the EC Treaty. As a result, the Netherlands was forced to amend its legislation with respect to this issue.
How can Meijburg & Co help you?
We can advise you on all tax aspects relating to the following issues:
- treaty freedoms
- non-discrimination in tax matters
- the formal legal effect of EU legislation
- the most-favored nation principle
- the Arbitration Convention
- EC directives on direct and indirect taxes
- EC regulations on social security and legal entities
How will you benefit?
Meijburg & Co closely monitors the developments in the area of European tax law. In this respect, for example, we have examined the compatibility of all Dutch tax laws with EU rules. The results of this study are set out in our EU Matrix, which our clients can access on-line. Our professionals know which questions have been referred to the ECJ for a preliminary ruling. These are questions that European courts have submitted to the ECJ regarding the interpretation of provisions set out in the EC Treaty or European directives.