- The Court of Appeal of The Hague ruled against X, a Dutch company that is part of a cross-border group, in a case regarding the territorial boundaries of a fiscal unity for VAT purposes.
- X appealed, arguing for a per-element approach, but Advocate General Ettema believes that the VAT Directive rightly infringes the freedom of establishment and that the per-element approach cannot override the territorial limit in specific cases.
- The AG recommends that X’s appeal be declared unfounded.
Source
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