Impact of Fiscal Unity on VAT Liability: Insights from Advocaat Generaal van de Hoge Raad

• Fiscal unity is important for VAT liability
• Dutch government planned to introduce fiscal unity in 1968 VAT Act but did not
• Court of Appeal ruled companies are separate entities, not a fiscal unity
• Inspecteur argued companies were linked, but Court of Appeal disagreed
• Companies do not have common objective or business activities for fiscal unity

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.