Supreme Court renders important decision in car importer case

Journal
Dam, H. van; Sinx, R.
Netherlands
International Transfer Pricing Journal 2002 (Volume 9), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

On 28 June 2002, the Dutch Supreme Court rendered an important decision concerning the application of the arm's length principle in the Netherlands. Basically, the issue was whether an importer should be realizing a taxable profit on each product it - has to - distribute of the products of the group to which the importer belongs.