Netherlands - The Eighty Years' War, the Spanish Tax Lease System and Other Netherlands/Spanish Sea and Field Battles
- D.E. van Sprundel
- European Taxation, 2015 (Volume 55), No 7
- 10 June 2015
The author, in this article, discusses State aid in the context of the Spanish Tax Lease regime; a similar Netherlands tax structure that combined temporary random depreciation, a tonnage tax regime and what is referred to as the Netherlands shipping CV; as well as the Spanish Tax Lease 2 (STL2), developed in response to Commission actions taken against the original regime.