- Accountant advised to establish a fiscal unity for VAT between two companies
- Company claims they were not properly informed about the consequences of the fiscal unity
- Company also claims incorrect VAT returns were filed
- Court rules that financial consequences should be considered for the entire fiscal unity, not just one company
- Court states that company’s specific request for advice did not include separate financial analysis for each company
- Consequences of fiscal unity include combined VAT returns and assessments
- Company did not provide evidence of the overall effects of following the advice
- Court rules in favor of the accountant, stating that the financial consequences should be considered for the fiscal unity as a whole.
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.
Latest Posts in "Netherlands"
- No rental-plus in case of subletting to conservatory
- Knowledge group: rental of solar roof project does not qualify as rental of immovable property
- Agricultural standards for VAT for private use 2025 in last VAT return 2025
- Annual VAT Corrections in the Netherlands: Understanding the BUA and Private Consumption Rules
- Follow-up Questions on VAT Increase Impact Analysis for Accommodation: Dutch Senate Finance Committee














