We use cookies to deliver our online services. Details of the cookies we use and instructions on how to disable them are set out in our Cookies Policy. By using this website you agree to our use of cookies. To close this message click close.

Partitioning Doctrine Inapplicable in Case of Law Change, Dutch Supreme Court Rules

Spring 2013

The Netherlands Supreme Court held on June 14 (Case 11/04538) that the partitioning doctrine for splitting benefits under the participation exemption into taxable and nontaxable periods doesn't apply if the conditions for the participation exemption weren't met because of a change of law.


Loading data