Commentary on ECJ C-269/20 (Opinion) – Despite legal independence, associated persons can form VAT Group

Advocate General Medina concludes that self-employed persons can be regarded as fe as a single taxable person with regard to VAT obligations. This is the case if those persons are legally independent, but are closely linked financially, economically and organisationally.

Source Taxlive.nl

See also ECJ C-269/20 (Finanzamt T) – AG Opinion – It is not only only the controlling company of the VAT group becomes the taxable person of the VAT group