Bosal Holding case - landmark or business as usual?

Journal
Snel, F.P.J.
European Union; Netherlands
European Taxation 2003 (Volume 43), No. 11
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In the Bosal Holding case the ECJ held that the Netherlands provision regarding non-deductibility of "expenses related to foreign subsidiaries" is not allowed under the freedom of establishment. An analysis.