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Holding and Subsidiaries Form VAT Fiscal Unity Due to Economic and Financial Interdependence

  • 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.



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