A holding company leases premises including inventory to a bv that operates a cafeteria and ice cream parlour. The shares of both the holding company and the bv are held by the same person, who is also a director of both. The inspector decides to establish a fiscal unity between the bv and the holding company. They meet the three requirements of a fiscal unity: financial, organisational and economic interdependence.
Financial interdependence
The shares in both the holding company and the private limited company are held by the same person, who therefore has full control over both companies. This makes financial interdependence a reality.
Organisational interdependence
The shareholder, through another company, is also a director of both the holding company and the private limited company, meaning there is joint management, as he can make policy decisions for both companies and determine their strategies.
Economic interdependence
The holding company leases premises and inventory to the bv This results in turnover from these interrelationships. These economic links are not negligible, according to the court, as over 34% of the holding company's turnover comes from the bv.
Fiscal unit
The court assessed these three interrelationships in conjunction and concluded that, despite their legal independence, the holding company and the bv were so interrelated that they should be regarded as a single entrepreneur for turnover tax purposes. This justifies the existence of a fiscal unity.