On 22 February 2018, a joint judgment was issued from the Court of Justice of the European Union (CJEU) concerning the Dutch fiscal unity (consolidation) regime in relation to the Dutch interest deduction limitation rule and the non-deductibility of currency losses on a participation. The first case involved the Dutch incorporated company X BV, which is part of a Swedish group that also includes an Italian company. In order to purchase shares in the Italian company, which were held by third parties, X BV set up another Italian company, to which it contributed capital that was financed by means of...