- 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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