Netherlands Gazettes Collective Decision on the Percentage of Tax Interest Charged on Corporate Income Tax

The Dutch Official Gazette Feb. 25 published a Ministry of Finance collective decision on the mass objection filed in MOF Decree No. 2025-3886, against the interest rate charged on corporate income tax from Oct. 1, 2020. The decision includes measures: 1) declaring the objections well-founded; 2) stating that the Supreme Court found in Case No. 24/04619 that Article 1(b) of the Decree on Tax and Collection Interest must be disregarded as non-binding for violating the principles of proportionality and equal treatment, and held that the general rule under Article 1(a) should instead apply, so that interest on corporate income tax, ...