Financial Interconnection in VAT Grouping: Revisiting Criteria in Light of CJEU Norddeutsche Gesellschaft für Diakonie

• 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.

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