{"id":3940,"date":"2026-01-29T04:00:00","date_gmt":"2026-01-29T04:00:00","guid":{"rendered":"im-65926"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-29T22:00:00","slug":"sufficient-interdependence-for-vat-fiscal-unity","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/voldoende-verwevenheid-voor-fiscale-eenheid-btw\/","title":{"rendered":"Sufficiently intertwined for VAT tax unit"},"content":{"rendered":"<p>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.<\/p>\n<h4>Financial interdependence<\/h4>\n<p>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.<\/p>\n<h4>Organisational interdependence<\/h4>\n<p>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.<\/p>\n<h4>Economic interdependence<\/h4>\n<p>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.<\/p>\n<h4>Fiscal unit<\/h4>\n<p>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.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Source: Gerechtshof \u2018s-Hertogenbosch | jurisprudence | ECLI:NL:GHSHE:2025:3540 | 09-12-2025<\/div>","protected":false},"excerpt":{"rendered":"<p>A holding company leases premises including inventory to a limited company that operates a cafeteria and ice cream parlour<\/p>","protected":false},"author":2,"featured_media":3941,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3940","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/3940","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=3940"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/3940\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media\/3941"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=3940"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=3940"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=3940"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}