- 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
Latest Posts in "Netherlands"
- VAT Deduction Denied: Insufficient Proof of Taxable Activities by Claimant Entrepreneur
- Online Typing Courses for Primary Students Not Exempt from VAT, Rules Gelderland Court
- Preliminary Questions on VAT Transfer of a Going Concern in Real Estate Transactions in the Netherlands
- VAT and the Purchase of a Holiday Home: Key Points and Practical Example for Entrepreneurs
- Typing Courses for Primary School Pupils Subject to 21% VAT: Qualification as Vocational Training?
