- The dispute resolution clause in a shareholder agreement can prevent the formation of a fiscal unity for VAT
- A case involving a cleaning company and a hospital is discussed, where the lack of financial interdependence led to the denial of a fiscal unity for VAT
- The court ruled that majority ownership is not enough for financial interdependence, and actual decision-making power is required
- Provisions in company statutes or shareholder agreements can impact the qualification for a fiscal unity for VAT
Source: vanoers.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.
