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Learn moreNetherlands: Interest deduction limitation anti-profit shifting rule permissible under EU law (CJEU judgment)
Rule is justified as a means of combating tax fraud and evasion
The Court of Justice of the European Union (CJEU) on October 4, 2024, held that the Dutch interest deduction limitation anti-profit shifting rule is permissible under EU law.
- The court found that while the rule represents a de facto restriction on the freedom of establishment, the restriction is justified as it aims to combat tax fraud and evasion.
- The court also held that the mere fact that the terms of a loan are arm’s length does not mean that it cannot be found to be an artificial or fictitious arrangement.
The case identifying information is: Staatssecretaris van Financiën (C-585/22).
Read an October 2024 report prepared by KPMG’s EU Tax Centre
Read an October 2024 report prepared by the KPMG member firm in the Netherlands
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