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Fons Ravelli

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The topic of taxpayer’s rights in the age of tax transparency is discussed in a pending case before the ECJ. The ECJ has earlier ruled in favour of the taxpayer on the application of the right to a fair trial on a cross-border exchange of information upon request from a tax authority in another EU Member State, and will now address right of effective legal remedy directly against an information request under the same exchange procedure.

TheĀ AuresĀ case is the ECJ’s latest judgment addressing situations involving ‘final losses’. While the ECJ has previously ruled that ‘final losses’ should (under circumstances) be taken into account in another member state than where they arose, so far the ECJ has never addressed its “final losses” doctrine in the context of company migrations.

The Dutch Supreme Court referred questions for a preliminary ruling to the European Court of Justice, asking whether certain elements of the Dutch fiscal unity regime should also be available to Dutch resident companies with a 95% or more EU resident parent, subsidiary or sister company which can not be part of a Dutch fiscal unity due to the geographical restrictions of the fiscal unity regime.