The State Secretary argues in cassation (among other things) that the Court wrongly assesses at the level of the fiscal unity. AG Ettema agrees with the State Secretary. It is not the fiscal unity, but only the members of the fiscal unity that perform economic services and can be recognized for their services as an establishment or institution as referred to in the relevant exemption provisions. As a result, the basis of the judgments of the Court is no longer valid.
Source: nlfiscaal.nl
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