The interested party is a partnership founded by seven holding companies. The seven holding companies each hold 1/7 of the shares in a BV. The deed of incorporation of the interested party stipulates that each holding company contributes the beneficial ownership of its equity interest to the interested party. The court rules with reference to the case law of the Supreme Court ( ECLI:NL:HR:2003:AF4532 and ECLI:NL:HR:2014:145 ) and the case law of the Court of Justice of the European Union (ECLI:EU: C:2022:943) that the interested party has not made it plausible that the requirement of financial interdependence has been met.
Source: rechtspraak.nl
