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Court of Justice validates Dutch tax law on cross-border loan interest deductions

VaselineOctober 7, 2024

0 1 minute read

Court of Justice validates Dutch tax law on cross-border loan interest deductions – EU Law Live

Internal Market – Justice & Litigation – Tax

October 7, 2024

On October 4, 2024, the Court of Justice delivered its judgment in Staatssecretaris van Financiën (Intérêts relatifs à un emprunt intragroupe) (case C-585/22), in which X BV challenged a Dutch tax regulation that restricted interest deductions on cross-border border intragroup loans, claiming it was incompatible with the EU’s freedom of establishment under Article 49 of the Treaty on the Functioning of the European Union (TFEU). X BV, a Dutch company, obtained a loan from a related Belgian company within its multinational group to finance the acquisition of a Dutch firm. The Dutch tax authorities disallowed X BV’s interest deductions, claiming that the loan was part of a “purely artificial arrangement” meant to minimize taxes.

The case r

VaselineOctober 7, 2024

0 1 minute read

Vaseline

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