- Dutch tax court ruled in December 2025 on VAT fiscal unity for two companies.
- The holding company and cafeteria/ice cream parlor operator must be treated as one taxpayer.
- They are financially, organizationally, and economically closely linked.
- The holding company earns 34% of its revenue from renting to the cafeteria.
- The court upheld the tax authority’s decision; the companies must form a fiscal unity for VAT.
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.
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