- The Court of Cassation issued ruling no. 16016, offering an expansive interpretation of “control” for purposes of the VAT group regime under Article 73(3).
- It held that indirect joint control can be sufficient for VAT group eligibility.
- The analysis should rely on the concept of control derived from EU law.
Source: eutekne.info
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.
