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News

Supreme Court rules – again – on the deductibility of interest on intra-group loans
3 April 2024 - The Supreme Court confirms the Court of Appeal’s rejection of a benchmark study for an uncommercial intra-group loan and applies abuse of law doctrine to (partly) restrict the deductibility of interest on intra-group loans.
Advocate General confirms rejection of a benchmark study for an uncommercial shareholder loan due to the existence of an internal CUP
16 February 2024 - The Advocate General confirms the Court of Appeal’s rejection of a benchmark study for an uncommercial shareholder loan due to the existence of an internal CUP.
Advocate General opinion on Irish state aid to Apple
17 November 2023 - Huygens' summary of the Advocate General’s opinion for the Court of Justice of the European Union on Irish state aid to Apple.
Departure Rutger Hafkenscheid
On 1 November 2023, Rutger Hafkenscheid will leave Huygens.
Dutch Tax Court accepts the deduction of interest and disallows the deduction of commitments fees on intra group facilities
12 September 2023 – Dutch Tax Court decided on the deductibility of interest and commitment fees on intra group facilities: it accepted the deduction of interest and disallowed the deduction of commitment fees.
Dutch Tax Administration published internal memo on recognition of taxable wage upon granting shares under an incentive plan
8 August 2023 - The Dutch Tax Administration published an internal memo which provides interesting insights for the management and employees of a private equity portfolio company seeking certainty in advance about their participation in an incentive plan.
Dutch Court of Appeal determines value of shares held by private equity portfolio company manager in ‘good justice’
14 July 2023 - The ‘s-Hertogenbosch Court of Appeal published a decision on the valuation of shares held by a manager of a private equity portfolio company as part of a management incentive plan (MIP).
Dutch Court decides that synergy advantages do not constitute goodwill that can be amortized as separate asset
7 July 2023 - A summary of the Amsterdam Court of Appeal decides that synergy advantages do not constitute goodwill that can be amortized as a separate asset.
Dutch Court rejects loan benchmark study and replaces it with internal CUP
22 June 2023 - Amsterdam Court of Appeal provides important guidance for the transfer pricing practice by rejecting a benchmark study for an uncommercial shareholder loan and replacing it with an internal CUP.
Opinion Advocate General on the Amazon Luxembourg state aid case
13 June 2023 - Huygens' summary of the Advocate General's opinion on the Amazon Luxembourg state aid case.
Important new Dutch case law for buyers of distressed debt
3 February 2023 - A Dutch district court published an important decision on the taxation of distressed debt that was acquired by a Dutch BV.
Court of Justice of the European Union decision on Luxembourg state aid to Fiat
8 November 2022 - Huygens' summary of the important decision of the European Court of Justice on Luxembourg state aid to Fiat.
New Dutch transfer pricing case law on business restructurings and exit taxation
24 October 2022 - A Dutch district court published an important decision on the valuation of a business considered transferred in a group restructuring.
New Dutch transfer pricing decree on captive insurance: explanation and comments
1 July 2022 - The 2022 update of the Dutch Transfer Pricing Decree comprises a significant change in the guidance for captive insurance transactions. To make captive insurance work in practice, the whole arrangement must be thoroughly quantified.
New Dutch transfer pricing case law on at arm’s length interest rate in real estate financing
26 April 2022 - A Dutch district court published an interest decision on the determination and substantiation of an at arm's length interest rate on a shareholder loan.
New Dutch transfer pricing case law on business restructurings, BEPS Action 9, comparability analysis and transfer pricing documentation
12 May 2022 - A Dutch Court of Appeal published an extensively reasoned decision on several important transfer pricing topics.

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