Dutch Supreme Court: European competition fine not tax deductible
EU direct tax group newsflashes ()
On 12 August 2011, the Dutch Supreme Court ruled that an EU competition fine is not deductible for Dutch corporate income tax purposes. This decision is in line with the findings of the Dutch Advocate General Wattel in his opinion of 16 November 2010, but what about existing Dutch case law on the non-deductibility of competition fines?
Explore recent editions of EU direct tax group newsflashes
October 2012
September 2012
- Belgium: AG opinion in the case regarding Notional Interest Deduction regime (Argenta Spaarbank NV C-350/11)
- Luxembourg - ECJ decision of 6 September 2012 (C – 380/11) - Reserve for the reduction of Net Wealth Tax charge
- Portugal – ECJ judgment on exit taxation (Case C-38/10)
- ECJ decides in Philips Electronics case (UK consortium group relief)
August 2012
Contacts
- Frank Engelen
- EU tax harmonisation initiative leader
- Tel: +31 (0)88 792 42 50
- Bob van der Made
- EUDTG Secretariat
- Tel: +31 (0)88 792 36 96
