Depositary receipts for shares do not lead to the termination of the fiscal unity if the shareholder is a director; high VAT rate entrance price sex establishment

• In cases where one company does not hold the shares of the other company, but only depositary receipts issued against these shares without voting rights in the (other) company, financial interdependence is generally not met.
• Providing the opportunity for (sexual) entertainment must be regarded as the main service, while the services of the sauna-cum-bath establishment and of the catering establishment must be regarded as additional services that share the fiscal fate of that main service.

Source BTW jurisprudentie

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