The court of Zeeland-West-Brabant rules that A can be regarded as a VAT entrepreneur. The activities of A (the lending of personnel) are aimed at obtaining sustainable returns. In this regard, the court considers it important that A employs at least 14 people in the current year, that compensation is paid for A’s activities and that A has achieved a considerable turnover with its activities in the current year. In the opinion of the court, the cooperation agreement concluded by A also shows that the activities take place for consideration.
The court also ruled that A cannot be regarded as a fiscal unity. Because A only owns 50% of the shares, the required financial interdependence is missing. In the opinion of the court, the circumstances put forward by A relating to material control cannot lead to a more far-reaching degree of financial interdependence, because they do not affect the size of the shareholding and the control over it in any way.
Source BTW jurisprudentie
