- The holding company and its subsidiaries are considered a fiscal unity for VAT purposes due to their financial, economic, and organizational interdependence.
- The holding rents property and inventory to a subsidiary, establishing significant economic ties.
- Both companies are ultimately owned and managed by the same individual, supporting financial and organizational links.
- The court ruled that close interconnection in financial, economic, and organizational aspects is sufficient for fiscal unity, even without strict subordination or a single manager.
- Organizational unity does not require all leadership to be vested in one person; functioning as a unit is enough.
Source: fiscaalvanmorgen.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.
Latest Posts in "Netherlands"
- VAT Exemption for Joint Municipal Arrangements: Benefits and Application of the Dutch “Koepelvrijstelling”
- No SPUK-Sport Subsidy for Physical Education Use of Sports Facilities, Rules Council of State
- VAT and BCF Rules for Ukrainian Refugee Shelter: Dutch Tax Authority Clarifies for Municipalities
- No VAT Due on Municipal Crisis Asylum Shelter; Costs Compensable via VAT Compensation Fund
- No VAT on Pension Premiums for Now, Says State Secretary for Finance














