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Supreme Court clarifies the required links for a VAT group

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.

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