- VAT group with a AG as subsidiary requires the controlling entity to be able to enforce its will at the AG
- If employees of the controlling entity are appointed as board members at the AG, the controlling entity must be able to enforce its directive authority
- Plaintiff was a AG, which was the sole shareholder of A-AG
- The board members of A-AG were employees from the facility management of the plaintiff, who were not part of the board or supervisory board of the plaintiff
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.
