- The Advocate General Ettema has concluded that there are justifications for excluding a VAT entrepreneur with foreign group costs charged on from a benefit of the turnover tax fiscal unity.
- The VAT group/Fiscal Unity (FE) believes that the VAT levy in the Netherlands on these group costs conflicts with the freedom of establishment in the EU.
- However, the Court of Appeal of The Hague has ruled against the FE, stating that the consequences advocated by FE frustrate administrative simplification and lead to distortions of competition.
- The FE has appealed in cassation but the Advocate General advises the Supreme Court to declare the FE’s appeal in cassation unfounded.
Source Taxence
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