Accountancy Vanmorgen

Rechtbank: fiscale eenheid kan niet met terugwerkende kracht worden beëindigd

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Dutch court rules that a subsidiary cannot retroactively dissolve a fiscal unity with its parent company. The Gelderland court determined that termination can only take effect from the date of the request, not backdated to October 1, 2020. This means the calculated loss remains lower than claimed, establishing important precedent for tax law compliance.