Tax deductibility of fines imposed for competition law infringements
| Authors | |
|---|---|
| Publication date | 2012 |
| Journal | ECLR: European Competition Law Review |
| Volume | Issue number | 33 | 3 |
| Pages (from-to) | 138-145 |
| Organisations |
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| Abstract | Companies may try to deduct fines imposed for competition law infringements from corporate tax. Recent case law in the Netherlands establishes that such tax deduction is not allowed. The European Court of Justice gave a preliminary ruling on a technical procedural issue in which it made clear that tax deductibility of Commission fines undermines their effectiveness. This contribution discussed the proceedings and their outcome. |
| Document type | Article |
| Language | English |
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