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Un commento di Massimo D'Antoni

Visto che mi riprendete i tweet, aggiungo un po' di documentazione.

Qui trovate le country recommendations del luglio 2019 (volendo ci sono anche in italiano)

Si legge:

(12) The fight against aggressive tax planning is essential to make tax systems more efficient and fair as acknowledged in the 2019 Recommendation for the euro area. Spillover effects of taxpayers’ aggressive tax-planning strategies between Member States call for a coordinated action of national policies to complement Union legislation. The Netherlands has taken measures against aggressive tax planning, but the high level of dividend, royalty and interest payments made via the Netherlands suggests that the country’s tax rules are used by companies that engage in aggressive tax planning. A large proportion of the foreign direct investment stock is held by special purpose entities. The absence of withholding taxes on outbound (i.e. from Union residents to third-country residents) royalties and interest payments may lead to those payments escaping tax altogether, if they are also not subject to tax in the recipient jurisdiction. The announcement of the reform agenda on taxation, including withholding taxes on royalty, and interest payments in case of abuse or payments to low-tax jurisdictions, is a positive step to decrease aggressive tax planning and should be monitored closely.


HEREBY RECOMMENDS that the Netherlands take action in 2019 and 2020 to:

1. Reduce the debt bias for households and the distortions in the housing market, including by supporting the develop-ment of the private rental sector. Ensure that the second pillar of the pension system is more transparent, inter-generationally fairer and more resilient to shocks. Implement policies to increase household disposable income, including by strengthening the conditions that support wage growth, while respecting the role of social partners. Address features of the tax system that may facilitate aggressive tax planning, in particular by means of outbound payments, in particular by implementing the announced measures.

Nota bene: le stesse cose sono ripetute parola per parola nelle raccomandazioni della Commissione del maggio 2020, che dovrebbero essere fatte proprie e approvate dal Consiglio in questi giorni. A dimostrazione che anche i virtuosi olandesi quando gli fa comodo ignorano le indicazioni UE