- Society A contacts an intermediary society to hire a construction company to build a healthcare center.
- The construction of the hospital is carried out by a company previously worked with by Mr. Mediator.
- Society A requests a refund of VAT for a total amount of 2,687,357.74 € for the years 2020 to 2022.
- The operation of the hospital is entrusted to an operating company in which Society A, the intermediary society, and a society owned by individuals related to the construction company are partners.
- The Commission considers various circumstances, including the common management of the entities involved.
- Society A and the operating entity constitute the same economic and decision-making unit.
- Society A holds a 70% stake in the operating entity, while the Mediator holds a 15% stake and is the administrator.
- The remaining 15% is owned by another entity related to the construction company.
- Society A bore the VAT for the construction, while the operating entity, being exempt, could not deduct the VAT.
- No contract was signed for the operation of the center.
- An agreement was reached for the operation of a center in City 1, including a lease agreement and profit-sharing terms.
Source: audiconsultores-etlglobal.com
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.
