The Zeeland-West-Brabant District Court ruled that foundation X is not financially intertwined with foundations A, B, and C. Foundation X provides primary education in separate schools, while foundation A is engaged in childcare, foundation B offers between-school care, and foundation C manages funds and assets for foundation B, foundation C, and future affiliated foundations. The dispute was whether foundation X belongs to the VAT group with foundations A, B, and C. The court ruled that foundation X did not show financial intertwining with the other foundations, and the principle of equal treatment was unsuccessful.
Source Taxlive
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