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Nogmaals over de verbeurdverklaring van het voorwerp van het witwasmisdrijf

Nogmaals over de verbeurdverklaring van het voorwerp van het witwasmisdrijf

Nogmaals over de verbeurdverklaring van het voorwerp van het witwasmisdrijf

01.01.2012 BE law

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11.06.2018 NL law
Legislative proposal on changes to the Dutch CIT fiscal unity made public

Short Reads - On 22 February 2018 the European Court of Justice ('ECJ') decided on two cases (C-398/16 and C-399/16), which are relevant for purposes of the 'per-element-approach' concerning the Dutch corporate income tax ('CIT') fiscal unity regime. To mitigate the (negative financial) impact of the decisions of the ECJ, the Dutch State Secretary announced last year that new legislation (with retroactive effect to 25 October 2017) will be introduced to amend the CIT fiscal unity regime.

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