Citaat | Parket bij de Hoge Raad 28 november 2012

Alinea 137 Parket bij de Hoge Raad 28 november 2012

Een alinea uit Parket bij de Hoge Raad 28 november 2012, ECLI:NL:PHR:2012:BY6887.

'(29) In this regard, paragraph 25 of the Commission notice on the application of the State aid rules to measures relating to direct business taxation (the Notice), states that "profit tax cannot be levied if no profit is earned. It may thus be justified by the nature of the tax system that non-profit-making undertakings, such as foundations or associations, are specifically exempt from the taxes on profits if they cannot actually earn any profits. Furthermore, it may also be justified by the nature of the tax system that cooperatives, which distribute all their profits to their members are not taxed at the level of the cooperative when tax is levied at the level of their members.

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