The Netherlands has published the Act of 24 April 2019 in the Official Gazette, which includes so-called repair measures for the country's fiscal unity (tax consolidation) regime. The changes are mainly a result of a judgment issued by the Court of Justice of the European Union in February 2018 concerning the Dutch interest deduction limitation rule that applies in respect of interest on a loan from a related party in connection with a capital contribution in a subsidiary. The CJEU found that the rule violated the freedom of establishment principle because a deduction would not be allowed for such interest...