The Dutch Supreme Court confirms non-deductibility of cartel fines under Dutch tax law (X Holding)

In a judgment dated 7 January 2011, the Supreme Court of the Netherlands ruled that a cartel fine imposed by the Dutch Competition Authority (“NMa”) is not deductible under Dutch tax law. The applicant in the case at hand was part of an international group, active in the building construction sector, upon

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Martin Favart, The Dutch Supreme Court confirms non-deductibility of cartel fines under Dutch tax law (X Holding), 7 January 2011, e-Competitions Bulletin January 2011, Art. N° 41260

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