Netherlands: Non-deductibility of expenses relating to the holding of foreign participations: preliminary ruling requested from ECJ

• Autores: Freek P.J. Snel
• Localización: European taxation, ISSN 0014-3138, Vol. 41, Nº. 10, 2001, págs. 403-407
• Idioma: inglés
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• Resumen

  • This note discusses whether the non-deductibility of expenses relating to foreign subsidiaries under the Netherlands participation exemption regime violates the EC Treaty in light of the Netherlands Supreme Court's request for a ruling on the matter from the ECJ.