The Netherlands Ministry of Finance has announced the launch of a public consultation on the design of a new corporate tax group (consolidation) regime to replace the current fiscal unity regime, which was recently amended by emergency repair measures as a result of compatibility issues with EU law.
The desire to create a future-proof group regime triggered by vulnerability in the EU-law of the current fiscal unity regime, as evidenced by the judgment of the European Court of Justice and the final judgment of the Supreme Court concerning the per-element approach.
In relation to this, the legislation has been amended in respect of a number of elements that has been adopted by the Upper House on April 23, 2019. However, with regard to other elements, the risks under European law have not (or may not have) entirely disappeared. Therefore, Dutch government starts the consultation on draft of new group rule.
The consultation includes four possible approaches to resolve issues with the current regime:
The consultation runs from 17 June 2019 to 29 July 2019, with a draft of the intended group regime proposal to be submitted to the House of Representatives in Fall 2019.
Source: The Dutch Government
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