- BV X was the holding company of a group specialized in air handling systems
- BV X qualified as a VAT entrepreneur because it provided management activities for some of its subsidiaries
- In 2020, B SA acquired the shares of BV X and became part of the international B-concern
- BV X had borrowed the purchase price of the shares from a consortium of banks
- The loan agreement included provisions regarding the deductibility of sales costs
- The case was decided by the Court of Zeeland-West-Brabant on January 11, 2024 – ECLI:NL:RBZWB:2024:139
Source: futd.nl
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.
