(Re)assessment of your article 13l CITA positions
On 26 October 2017, the Court of Justice of the European Union published its judgment in the Argenta case (C-39/16) which could have implications for instance on article 13l Dutch Corporate Income Tax Act 1969 (CITA). The interest deduction limitation resulting from article 13l CITA may, in certain circumstances, not be allowed under EU law. Considering the recently issued guidance by the IFRS Interpretations Committee for Uncertain Tax Provisions (UTPs), a (re)assessment of all article 13l CITA related UTPs should be considered. We have prepared a comprehensive two-pager with key takeaways to help you navigate this complex topic.
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