'And is moreover not subject to corporate income tax taxation in the Netherlands' 

On January 7, 2011, the Supreme Court handed down its  final judgment in the X Holding case. The judge ruled that, under the circumstances, the denial of the request for a fiscal unity between X Holding  BV and its Belgian 100%-participation does not breach the EU Treaty rules.

In this article the author discusses the citation from the abovementioned case, as indicated in the title of the article. He finds it remarkable that the Supreme Court included this passage in its findings, whilst it is not included in Section 15 of Corporate Income Tax Act 1969. First, the author briefly discusses criteria applied by the European Court of Justice (ECJ) in the X Holding case. He then goes on to elaborate on the final judgment of the Supreme Court and the framework for the inclusion of foreign taxpayers into a fiscal unity as meant in the Decree on Fiscal Unity 2003. Finally the article deals with the consequences, which the author believes result from the decisions made by the ECJ and the Supreme Court in the X Holding case.

original title: ‘En ook overigens niet in Nederland is onderworpen aan de vennootschapsbelasting’