24 July 2024 – The Amsterdam court of appeal published an important decision on the burden of proof for transfer pricing disputes in a case about a business restructuring.

19 July 2024 – The Amsterdam court of appeal published an interesting decision on how to determine whether a shareholder loan qualifies as a so-called “uncommercial loan”.

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.

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.

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.

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.

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.

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).

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.

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.

13 June 2023 - Huygens' summary of the Advocate General's opinion on the Amazon Luxembourg state aid case.

3 February 2023 - A Dutch district court published an important decision on the taxation of distressed debt that was acquired by a Dutch BV.

8 November 2022 - Huygens' summary of the important decision of the European Court of Justice on Luxembourg state aid to Fiat.

24 October 2022 - A Dutch district court published an important decision on the valuation of a business considered transferred in a group restructuring.