- VAT group exists if legal person is financially, economically, and organizationally integrated into controlling enterprise
- BFH ruling states controlling enterprise must be able to implement its will at subordinate company
- Organizational integration through interdependence of personnel is conditional on controlling enterprise being able to issue directives
- Plaintiff did not demonstrate ability to exercise will under company law with regard to assumed authority
- VAT group requires financial, economic, and organizational integration of legal entity into another company
- BFH ruling in 2011 on organizational integration through personnel integration via senior employees of controlling company at GmbH.
Source: hub.kpmg.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.
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