The court ruled that the tax authority was justified in rejecting the request by the educational foundation to be considered a fiscal unity with the childcare organizations, as the required financial integration was not sufficiently demonstrated.
– The educational foundation, childcare organization, and related entities have overlapping board members and supervisory boards.
– The entities collaborate closely in providing educational and childcare services to children.
– There are some financial transactions and shared costs between the entities, but they are limited in scope.
– The statutes of the entities stipulate that their funds can only be used for their own organizational purposes and not to benefit the other entities.
– The court found that the educational foundation did not sufficiently demonstrate the required financial integration to be considered a fiscal unity with the childcare organizations.
– The mere existence of a personal union in the boards is not enough to establish the necessary financial interdependence.
– The limited financial transactions and shared costs between the entities do not indicate that the financial positions can be directly influenced or adjusted as required for a fiscal unity.
– The statutory restrictions on the use of funds for each entity’s own purposes prevent the financial positions from being brought into a desired mutual relationship.
Source: uitspraken.rechtspraak.nl
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.
