- The Court of Appeal of ‘s-Hertogenbosch ruled that there is no VAT group between X BV and Z because they are not organizationally interdependent.
- X BV failed to prove that they are intertwined with Z. The joint venture between Hospital Z and cleaning company S, X BV, provides facility and cleaning services to Z for payment.
- X BV was assessed with additional VAT, but the District Court of Zeeland-West-Brabant ruled that there is no organizational interdependence between X BV and Z.
- X BV argued that she is in a de facto position of subordination to Z, but the Court of Appeal ruled that X BV did not provide sufficient evidence to prove it.
- The fact that Z sets an annual budget for cleaning costs and requires certain protocols does not mean that there is joint management or factual subordination.
- X BV did not provide enough supporting documents to prove her claims, so the Court ruled that there is no VAT group between X BV and Z.
Source Taxlive
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