Do all shareholders of a BV have a minority interest in that BV? Even then, the BV and its shareholders can form a fiscal unity for VAT purposes.
Source: Rb. Zeeland-West-Brabant 24-01-2023 (publ. 10-02-2023) (ECLI:NL:RBZWB:2023:380)
Source: pkfwallast.nl