On 20 February 2008, the Lower Court of Haarlem (Rechtbank Haarlem)decided case No. 06/6167 on the compatibility of the Dutch group taxation regime with EU law. Details of the case are summarized below.
(a) Facts. The taxpayer is a limited liability company (X BV), which was incorporated under Dutch law and resident in the Netherlands. The taxpayer manages a 100%-owned subsidiary (J GmbH) established in Germany. The German subsidiary is a limited liability com…