In contrast to the Administrative Court, the SAC held that the fulfillment of the conditions under section 13a(3) of the Finnish VAT Act, i.e., the existence of close financial, economic, and organizational links, could be assessed separately from the fulfillment of the conditions for belonging to a VAT group under section 13a(2), i.e., the condition of supplying mainly financial services. The SAC annulled the ruling of the Administrative Court and reinstated the advance ruling issued by the tax authorities.
Source: Deloitte
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