Compartmentalization in the Netherlands Participation Exemption: A Model for Europe?

Journal
Author
Strien, J. van
Country
Netherlands
Published Date
Issue
European Taxation 2016 (Volume 56), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article discusses the concept of compartmentalization in the context of the Netherlands participation exemption. The author outlines a decision of the Netherlands Supreme Court wherein it was held that a statutory base is needed for such compartmentalization to apply in the event of a change in legislation and then analyses remedial legislation enacted in response to the decision and its compatibility with EU law.