The National High Court, in its ruling of March 23, 2023, examines the valuation of the cash pooling contract or centralization of cash management in a group of companies to which the appellant entity belongs. The court notes that the appellant differentiates between a loan and a deposit, treating it as a financial entity and… Continue reading Tax advisor: The National High Court considers the asymmetry in the case of cash pooling zero balancing unjustified, especially when the pooling entity does not provide added value