- Court Zeeland-West-Brabant ruling on June 11, 2024, case number BRE 21/2229.
- Educational foundations with personnel union do not form a fiscal unit for VAT.
- Foundation X provided primary education in the Oosterhout region.
- Childcare foundation A, after-school care foundation B, and foundation C (management activities for A and B) formed a fiscal unit for VAT since October 2014.
- The boards of X, A, B, and C were composed of the same natural persons.
- Members of the Supervisory Board of X were also members of the Supervisory Board of Y, A, B, and C.
Source: futd.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.
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