The court ruled that the DGA providing workspaces to his BV for over 12 years constitutes an economic activity, allowing the DGA to be part of a VAT group. The dispute arose when the tax inspector only considered the holding company and intermediate holding company to be a fiscal unity for turnover tax. The court found that the DGA’s provision of premises to the BV qualifies as an economic activity, annulling the previous ruling and designating the DGA, his holding company, and intermediate holding company as a single entrepreneur for VAT purposes from 1 July 2022.
Source Taxence
