- Court rules that there is no VAT fiscal unity between X BV and foundation Y
- Foundation Y cannot impose its will as majority shareholder on X
- Disputes between shareholders are resolved by an arbitration tribunal according to the shareholders’ agreement
- X BV argues that there is financial interdependence due to its 51% stake, but the inspector disagrees
- Court rules that financial interdependence is lacking and foundation Y cannot exercise certain powers without permission
- Appeal to principle of trust fails, appeal of X BV is unfounded.
Source: taxlive.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"
- Netherlands 2026 Tax Plan: VAT Reversal, Property Rules, and Cross-Border Compliance Changes
- Court Ruling on Customs Debt Liability and Warehouse Regulation Compliance in Noord-Holland Case
- Supreme Court Ruling on VAT Refund Request and Objection Admissibility, September 12, 2025
- Court Denies Zero VAT Rate for Intra-Community Supplies Due to Insufficient Evidence
- Court Ruling on Tax Assessment and EU Defense Rights Principle Compliance