The Hague Court, like the District Court, ruled that X is not hindered in its right to free establishment, which it derives from Article 49 TFEU, by the territorial effect of Art. 11 of the VAT Directive. In this context, the Court of Appeal discusses the judgment of the CJEU of 11 March 2021, UN 2021/13.15 (Danske Bank). In the judgment, the CJEU explicitly considers that a Member State is not permitted to include persons established outside its own territory as part of a fiscal unity. X’s appeal is unfounded.
Source: taxlive.nl
