- The court ruled that a foundation and a BV do not form a VAT fiscal unity due to lack of financial interdependence.
- The foundation holds 51% of shares and voting rights in the BV but cannot make key decisions without approval from the general meeting.
- The required financial, organizational, and economic interdependence for a fiscal unity is missing.
- The BV cannot rely on the principle of legitimate expectation because not all relevant facts were disclosed to the tax inspector.
- The additional VAT assessment and interest remain in place.
Source: taxence.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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