According to the ECJ, on the basis of Article 11 of the VAT Directive, the umbrella body of a group formed by persons who are legally independent but closely linked financially, economically and organisationally, may be designated as the sole taxable person of this group, when that body is able to impose its will on the other entities that are part of that group and provided that such designation does not create a risk of loss of tax revenue. There are no taxable internal services within the VAT group.
Source BTW jurisprudentie
See also
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