Supreme Court makes it easier to create a VAT group

In the Netherlands, multiple persons can together be regarded as a VAT group. In practice, the economic link condition raises the most questions, as it is more difficult to measure than the financial and organizational links, which are also both conditions for a VAT group.

In its judgment of October 11, 2013, the Supreme Court extended the scope of the economic link, thereby making it easier to create a VAT group. This is particularly important for exempt VAT taxable persons working together as a group, such as care and educational institutions, banks and insurers.

Click here to download the memorandum in pdf format

Via NL: Supreme Court makes it easier to create a VAT group | Kelvin Hulsebos.

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