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CJEU Advocate General Opinion on Dutch Interest Deduction Limitation and Freedom of Establishment

|Approved Changes|European Union-Netherlands
European Union-Netherlands

On 14 March 2024, an opinion was issued from Advocate General (AG) Emiliou of the Court of Justice of the European Union (CJEU) in response to a request for a preliminary ruling from the Hoge Raad der Nederlanden (Supreme Court of the Netherlands) concerning Dutch limitations on the deduction of interest and the freedom of establishment (Article 49 TFEU). In particular, the Supreme Court seeks…

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