Netherlands Supreme Court Decides in Taxpayer’s Favour Regarding the Application of Tax Treaties to a Fiscal Unity under Netherlands Domestic Tax Law

Journal
Mooij, H.
Belgium; Netherlands
Bulletin for International Taxation 2012 (Volume 66), No. 12
PriceUSD 45

The Netherlands Supreme Court has decided in favour of a corporate taxpayer regarding its place of effective management under the Belgium–Netherlands Income and Capital Tax Treaty (1970), considering only the circumstances of the taxpayer, while ignoring the fiscal unity under Netherlands tax law of which the taxpayer was a member.