On 1 December 2022, the European Court of Justice delivered two judgments on the VAT fiscal unity in the German cases Norddeutsche Gesellschaft für Diakonie mbH (C-141/20) and Finanzamt T (C-269/20). We will now discuss in more detail the (possible) consequences of these judgments for Dutch practice. The judgment of the Court of Justice in these cases raises the question of whether the interpretation of the financial interdependence given by the Supreme Court is compatible with EU law.
Source Meijburg
See also
- ECJ C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – Judgment – VAT group: Controlling member may be the only representative of a VAT group
- C-269/20 (Finanzamt T) – Judgment – Controlling company may be the only taxable person of a VAT group
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