The Dutch Supreme Court issued a judgment on 6 June 2025 concerning whether the errors doctrine (foutenleer) is applicable to depreciation errors made by a Dutch company in respect of its permanent establishment (PE) in Belgium. The errors doctrine is a principle in tax law that aims to prevent a portion of business profit from remaining untaxed or being taxed twice. In essence, the errors doctrine serves as a corrective mechanism to ensure that taxable profit is correctly determined over ti…