A Dutch Court holds that fines imposed by the NCA for infringements of the national competition act are not deductible for corporate tax purposes, while fines imposed by the European Commission are partly deductible (X/NMa)

One more time, the Rechtbank of Haarlem has been faced with the issue of the deductibility for corporate tax purposes of fines imposed for breach of competition law. The case at issue concerns an undertaking active in gardening services (hereafter: “X”) which was fined by the Dutch competition authority (hereafter: the “NMa”) in 2006 for breach of Article 6 of the Dutch Competition Act (a provision equivalent to Article 81 EC) and for breach of Article 81 EC. Subsequently, a dispute arose between X and the tax administration on whether the amount of the fines could be deducted from the taxable benefits of X. According to X, the fines imposed by the NMa had, in part or in

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Authors

  • European Commission - DG HR (Brussels)
  • European Court of Justice (Luxembourg)

Quotation

Tristan Baumé, Sally Janssen, A Dutch Court holds that fines imposed by the NCA for infringements of the national competition act are not deductible for corporate tax purposes, while fines imposed by the European Commission are partly deductible (X/NMa), 3 October 2008, e-Competitions October 2008, Art. N° 28423

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