000			01785nab a2200289 c 4500
003			ES-MaIEF
005			20190219141124.0
007			ta
008			190219t2018 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_951248 _aSmit, Daniël S.
245		4	_aThe Court of Justice EU pulls down Dutch interest limitation rule _b : (Case X BV, C-398/16) _c Daniel S. Smit
260			_c2018
500			_aResumen.
520			_aOn 22 February 2018, the European Court of Justice (ECJ) rendered its decision in the X BV case (C-398/16). The ECJ held a specific Dutch interest limitation rule discriminatory, as a result of the effects of the Dutch group consolidation rules. The ECJ's decision creates a significant gap in the Dutch interest limitation and group consolidation rules. The author critically assesses the ECJ's decision and concludes that the decision is based on an erroneous understanding of the Dutch rules. The author also critically assesses the Dutch legislator's response to reduce the benefits of the group consolidation regimes in domestic situations. According to the author, the preferable approach would be to extend (wholly or partially) the benefits of this regime to cross-border situations in order to resolve the discrimination.
650		4	_932211 _aGRUPOS DE EMPRESAS
650		4	_947502 _aINTERES
650		4	_945680 _aIMPUESTO DE SOCIEDADES
650		4	_941769 _aDEDUCCIONES
650		4	_943712 _aPAISES BAJOS
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650		4	_948644 _aUNION EUROPEA
650		4	_947570 _aJURISPRUDENCIA
773	0		_9158614 _oOP 2141-B/2018/6 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 27, Issue 6, December 2018, p. 303-308
942			_cART
999			_c139953 _d139953