Advocate General Ettema concludes that the requirements for financial interconnectedness have been met, and X BV forms a fiscal unity VAT together with the three BVs. The Court of Appeal ruled that a VAT group is not possible due to insufficient financial interdependence, but the AG advises the Supreme Court to declare the appeal well-founded, as the shareholding of 50% and the ability to impose one’s will are sufficient for the required financial link.
Source Taxlive
See also
- Roadtrip through ECJ Cases – Focus on ”VAT Grouping” (Art. 11)
- C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – VAT group: Controlling member may be the only representative of a VAT group
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