Netherlands - Compartmentalization in the Netherlands Participation Exemption: A Model for Europe?
- J. van Strien
- European Taxation, 2016 (Volume 56), No 1
- 18 December 2015
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.