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By Sami Douénias, partner and Ilaria Palieri, manager, PwC Luxembourg
Introduction
A few months ago, we already wrote in these pages about the fascinating topic (fascinating for practitioners that is) of horizontal tax unity(1). At that time, horizontal tax unity was brought before the Court of Justice of the European Union (the “CJEU”) for the first time and Advocate General Kokott already gave her blessing(2). On 12 June 2014, the CJEU gave its final verdict: according to the Court, the provisions of Dutch tax law that do not allow sister companies, all direct or indirect subsidiaries of a common EU parent, to form a tax-consolidated group constitute a restriction on the freedom of establishment that cannot be justified by...
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