X and Y form a VAT group, while Z does not, according to the court.

• X is a holding company that holds investments and makes investments.
• Y is a cafeteria and ice cream parlor that rents a property, including inventory, from X.
• The dispute is whether X, Y, and Z form a fiscal unity for VAT purposes.
• The court rules that X and Y form a fiscal unity as of December 1, 2020, but Z does not belong to it.
• The tax inspector fails to prove that there are non-negligible relations between Z and X and Y.
• Due to Mr. A being the indirect director of X and Y, they are under joint management, indicating organizational interdependence.
• The rental of the property, including inventory, also establishes non-negligible economic relations between X and Y.
• Therefore, X and Y form a fiscal unity for VAT purposes.

Source: taxlive.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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