Daughter remains liable for VAT debt despite payments to mother

X bv cannot write off the debt on A bv from its profits
X bv remains jointly liable for the VAT debt of the f.e. (=VAT group)
X bv paid the VAT to A bv during the existence of the f.e.
X bv is not relieved of its VAT obligation through the write-offs from the current account relationship with A bv
X bv has a claim on A bv that will only be extinguished when A bv pays the VAT
The value of the claim is valued at zero due to the separation

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.