Deductibility of interest payments - new Dutch referral to the CJEU

Sjoerd Douma (Lubbers Boer Douma, Den Haag, Netherlands) presents
in this episode a new Dutch referral to the Court of Justice of the
European Union (CJEU) about the deductibility of interest payments
in an external cros s-border acquisition structure. Sjoerd talks
together with Arne Schnitger and Christian Kaeser about the
circumstances of the case, the application of Article 10a Dutch
CITA and de facto discrimination under EU law. They compare the new
referral (no CJEU case number available until now) with the Swedish
Lexel case (C-484/19) and a recent judgment from the EFTA Court on
the Norwegian interest limitation rules (E-3/21).