- Dispute over financial interdependence for the formation of a VAT fiscal unity
- Majority of shares and control must be in the same hands for financial interdependence
- Recent ruling by the Court of Justice in the Norddeutsche Gesellschaft für Diakonie case
- Current criteria for financial interdependence may be too strict
- Recommendation to the Supreme Court to rule in favor of the appeal and settle the case
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.
Latest Posts in "Netherlands"
- AG: no arguable position for own VAT fraud
- Court Rules Against Higher Interest Claims on VAT Refund
- Court: VAT carousel fraud involving false invoices and improper tax deductions
- Smoking Cessation Programs Not Exempt from VAT Due to Lack of Required Medical Qualifications
- Reduced VAT Rate Applies to Live Events Featuring Online Communities and Streamers, Court Rules













