Tax Court Arnhem-Leeuwarden: Dispute over fiscal unity and financial interconnection between companies.

• Dispute over whether there is a fiscal unity between the companies
• Criteria for financial, economic, and organizational interconnectedness for fiscal unity
• Financial interconnectedness requires majority ownership of shares or control in the same hands
• Statutes of the companies do not show majority ownership or control by any individual
• The court will need to determine if the financial, economic, and organizational ties between the companies are sufficient for fiscal unity.

Source: uitspraken.rechtspraak.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.

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