Majority Shareholding and Fiscal Unity: Assessing Financial Interdependence Among Collaborating Shareholder Groups

• The case concerns whether a majority interest for financial interdependence under Article 7(4) Wet OB 1968 can be established at the level of a cooperating group of shareholders.
• X and two other companies want to be considered a fiscal unity for VAT purposes; their shares are held 50/50 by two individuals.
• X argues that the two shareholders form a cooperating group, thus meeting the financial interdependence requirement, referencing a 1979 Supreme Court ruling.
• The Arnhem-Leeuwarden Court rejected this, stating the majority of shares was not in the same hands and voting agreements do not create a fiscal unity.
• Advocate General Ettema advises the Supreme Court to dismiss the appeal.

Source: futd.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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