Assessing debts for Corporate Tax Consolidation

Research output: Contribution to journalArticleAcademic


The Dutch Supreme Court has ruled a number of times that business debts to not consolidated creditors cannot be enterd into the tax balance sheet when a group is taxed on the basis of its consolidated profit. Because these decisions are arbitrary and the corpoate tax law has been changed the author argues that these decisions are obsolete.
Translated title of the contributionAssessing debts for Corporate Tax Consolidation
Original languageDutch
Article number2014/1835
Pages (from-to)1-4
Number of pages4
JournalNederlands Tijdschrift voor Fiscaal Recht
Issue number19
Publication statusPublished - 17-Jul-2014


  • business debts, tax consolidation, assessment

Cite this