On Friday, the Supreme Court ruled in a case about a fiscal unity for turnover tax, giving instructions on how to assess whether two entrepreneurs are closely intertwined to form such a fiscal unity. The Supreme Court ruled that organizational interconnectedness can not only exist when the persons involved within the group are jointly managed and led by one or more of them, but also when the persons involved determine the organizational policy with each other.
Sources:
Latest Posts in "Netherlands"
- Dutch Supreme Court Refers Key VAT Real Estate Questions to CJEU, Creating Market Uncertainty
- Dispute Over VAT on Final Payment for Business Transfer and Software Use Agreement, Arnhem-Leeuwarden Court 2025
- Supreme Court Confirms: No Destruction of Ruling; No Mediation or Foreign Establishment Proven
- General Court Excise T-690/24 (Kolinsen) – Judgment – Member State of arrival competent to levy excise duty in the event of irregularity detected on arrival
- Dutch Court Denies VAT Deduction for Crypto Platform Over Lack of Direct Service to Non-EU Clients
