Partnership A was founded by seven holding companies, each holding 1/7 of the shares in a BV. The deed of incorporation of A stipulates that each holding company contributes the beneficial ownership of its equity interest to A.
The question is whether A and the BV meet the requirement of financial interdependence as referred to in Article 7 paragraph 4 of the OB Act, so that they qualify as a fiscal unity for turnover tax.
Source BTW jurisprudentie
