In order to include a legal person in a VAT group in the Netherlands, the legal person should be a VAT entrepreneur. Simply participating in a VOF or partnership is not an economic activity and does not lead to VAT entrepreneurship. A BV that only participates in a VOF or partnership cannot be included in a VAT group. That is how the Court ruled.
Source: rechtspraak.nl
Contribution by Van Vilsteren BTW Advies
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