On 12 June 2014, the European Court of Justice issued its decision stating that the Netherland's fiscal unity regime is not compliant with EU Law because it violates the principle of freedom of establishment. Under the Dutch fiscal unity regime, group companies are allowed to file a consolidated tax return. However, there are two limiting rules of the regime relevant to the case, which are: When forming a fiscal unity, companies resident in other EU Member States may only be included if they have a permanent establishment (PE) in the Netherlands; and When forming a fiscal unity, all intermediary companies...