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).