Latest Posts

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
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
Advocate General opinion on Irish state aid to Apple
17 November 2023 – Huygens’ summary of the Advocate General’s opinion for the Court
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
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
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
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
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
Opinion Advocate General on the Amazon Luxembourg state aid case
13 June 2023 – Huygens’ summary of the Advocate General’s opinion on the Amazon