- Companies managed by a single person with significant economic ties can form a VAT fiscal unity (fiscale eenheid OB), even if the director is temporarily absent.
- Organizational interdependence exists when one person determines the strategy and management, regardless of temporary interruptions (e.g., imprisonment or COVID-19 closures).
- Economic interdependence is established if the turnover from related-party activities is non-negligible, as in this case (€35,000 out of €103,051), supporting the maintenance of the fiscal unity.
Source BTW Jurisprudentie
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