- The economic integration can be based not only on direct relationships with the controlling entity, but also on the interconnections between the business areas of different subsidiary companies.
- According to § 2 Abs. 2 Nr. 2 UStG, economic integration can also arise from the interconnections between subsidiary companies.
- It is not necessary for the controlling entity to allocate its participation in the subsidiary company to its business assets for the purposes of VAT consolidation.
Source: datenbank.nwb.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
