CJEU judgment on compatibility of Dutch group taxation regime with EU fundamental freedoms
On 22 February 2018, the Court of Justice of the European Union (“CJEU”) issued its judgment in Joined Cases C‑398/16 and C‑399/16 X BV and X NV v Staatssecretaris van Financiën. These cases, which were referred to the CJEU by the Dutch Supreme Court in July 2016, relate to the consequences of the ‘per element’
