Exemption for cost-sharing groups applies despite provisions in the Implementing Order

• The Arnhem-Leeuwarden Court of Appeal ruled that X can utilize the cost-sharing group exemption for its services provided to water boards, confirming the allocation key is satisfactory and not anti-competitive.
• The court found that X does not need to recover the exact share of joint costs, as the allocation key is acceptable even if it is partly arbitrary.
• The appeal was deemed unfounded, as X demonstrated that its services do not distort competition, in line with EU Court of Justice case law.

Source Taxlive

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