Poland: CJEU rules tax exemption for external investment funds breaches EU law

07 March, 2025

The Court of Justice of the European Union (CJEU), in its ruling C-18/23 on 27 February 2025, established that the Polish tax exemption for externally managed nonresident investment funds violated the free movement of capital under EU law. Under

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CJEU: Netherlands interest deduction limit on acquisition financing upholds freedom of establishment

23 October, 2024

The Court of Justice of the European Union (CJEU) issued a judgement on 4 October 2024 regarding Dutch interest deduction limits and freedom of establishment (Article 49 TFEU), based on a request from the Netherlands' Supreme Court. The Supreme

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