Legislation incorporating amendments to the Dutch fiscal unity regime was approved by parliament on 29 November 2016 and published in the Official Gazette on 8 December. The legislation incorporates into the Corporate Income Tax Act 1969, Decree No. BLKB2014/2137M, which was issued in 2014 as a result of a European Court decision that the Netherland's fiscal unity regime was not compliant with EU Law because it violated the principle of freedom of establishment.
The provisions of the Decree…