- 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.
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