Citaat | Parket bij de Hoge Raad 20 juni 2017

Onder 4.35 Parket bij de Hoge Raad 20 juni 2017

Een alinea uit Parket bij de Hoge Raad 20 juni 2017, ECLI:NL:PHR:2017:567.

For 2016, the amount of tax loss carry-forwards that could be offset was limited to 60% of the company’s taxable income; tax losses up to EUR 1 million can be set off without limitation. From 1 January 2017, said limit has been increased to 70%. Nevertheless, for large enterprises with net revenues equal to or above EUR 20 million in the first 12 months before the beginning date of the taxable period, offset is limited to 50% of the company's taxable income (as long as the net revenue of the enterprise in the first 12 months before the beginning date of the taxable period remains below EUR 60 million) and to 25% of the company's taxable income for enterprises with a net revenue equal to or above EUR 60 million in the first 12 months before the beginning date of the taxable period. This limitation is in force for fiscal years beginning on or after 1 January 2016.

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