In a recent judgment the Dutch Supreme Court provided a useful explanation of the organizational link and the mutual coherence between the link criteria for forming a VAT group. The Supreme Court also discussed the status of the formal notice of the Tax Authorities that subjects satisfy the material conditions for VAT grouping and whether a taxpayer can derive trust from this notice.
Source: Deloitte
Latest Posts in "Netherlands"
- Dutch Court Denies VAT Deduction for Crypto Platform Over Lack of Direct Service to Non-EU Clients
- No VAT Fiscal Unity: Foundation and BV Lack Required Financial Interdependence, Court Rules
- No Breach of Legitimate Expectation in VAT Reassessment for Foundation X, Court Rules
- No VAT group due to lack of majority of material control
- No taxable transaction for test placement of showjumping horses
