The Tax and Customs Administration has not proven that there are significant economic ties between A BV, B BV, and C CV. The District Court ruled that A BV and B BV form a fiscal unity for turnover tax purposes, but C CV does not. The court found that C CV is not economically intertwined with A BV and B BV, and therefore does not belong to the same tax entity. However, A BV and B BV are financially, organizationally, and economically intertwined, and therefore form a fiscal unity for turnover tax purposes.
Source BTW jurisprudentie
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