Abstract
The Dutch Supreme Court ruled on February 7th 2014 that for Corporate Tax purposes capital will be treated as capital and not as a loan although in this case capital had the characteristics of a loan (it had to be repaid after a limited period and the renumeration was a fixed amount of the capital). The author argues that legal certainty did not require the Supreme Court to decide the way it did.
| Translated title of the contribution | No tax requalification of capital: The Dutch Supreme Court |
|---|---|
| Original language | Dutch |
| Article number | 20140815 |
| Pages (from-to) | 815-823 |
| Number of pages | 9 |
| Journal | Ars Aequi |
| Volume | 63 |
| Issue number | 11 |
| Publication status | Published - Nov-2014 |
Keywords
- Capital, Corporate Tax, Loan