- The Attorney General argues for a new interpretation of the requirements for a fiscal unity at the Supreme Court
- The current requirement of a majority stake to prove interdependence between two VAT entrepreneurs is considered too strict
- The European Court of Justice ruled that a close financial relationship does not require subordination
- The Attorney General believes that the current criteria for financial interdependence set by the Supreme Court are too strict
- The key factor should be the extent to which the shareholder’s vote determines decisions
- The assessment of financial, economic, and organizational interdependence is crucial for forming a fiscal unity for VAT purposes
- The case involves a BV owned by two individuals with 50% shares each, seeking to form a fiscal unity with one of the shareholders
- The tax authorities imposed a penalty for not meeting the majority stake requirement, which the Attorney General considers too strict based on the European ruling
Source: fiscaalvanmorgen.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.
