ECJ top holdings decision could expand non-taxable persons included in VAT group

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

ECJ top holdings decision could expand non-taxable persons included in VAT group

April 30 2013
euro-notessmall.jpg

Top holdings can be included in a VAT group in the Netherlands after the European Court of Justice (ECJ) ruled in favour of the Dutch government. The ruling could lead to other non-taxable persons being included in the VAT group.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

NewsIndirect TaxEuropean UnionNetherlandsTax DisputesEurope
more across site & shared bottom lb ros

More from across our site

Direct Tax
Washington DC Capitol view on cloudy sky background
A big, beautiful analysis of the One Big Beautiful Bill
The flagship 2025 tax legislation has sprawling implications for multinationals, including changes to GILTI and foreign-derived intangible income. Barry Herzog of HSF Kramer assesses the impact
Barry Herzog, January 16 2026
Direct Tax
Oslo, Norway - 24 September 2022: PricewaterhouseCoopers or PWC
PwC Middle East announces leadership transition
Hani Ashkar, after more than 12 years leading PwC in the region, is set to be replaced by Laura Hinton
Sam Sholli, January 16 2026
Direct Tax
Treasury has released final and proposed BEAT regulations
A taxing week: Solution for tax agent regulator not a solution for all
With the three-year anniversary of the PwC tax scandal approaching, it’s time to take stock of how tax agent regulation looks today
Tom Ravlic, January 16 2026
Direct Tax
Pillar two is revising global tax competition with a 15% minimum tax rate
This week in tax: Businesses should prepare for pillar two disputes, firm warns
Rolling out the global minimum tax has increased complexity, according to Baker McKenzie; in other news, Donald Trump has announced a 25% tariff on countries doing business with Iran
Sam Sholli, January 16 2026
Transfer Pricing
EY
EY hires four senior PwC tax partners in Australia
Among those joining EY is PwC’s former international tax and transfer pricing head
Sam Sholli, January 15 2026
Direct Tax
Grant Thornton.jpg
Grant Thornton UK adds eight tax partners
The UK firm made the appointments as it seeks to recruit 160 new partners over the next two years
Sam Sholli, January 14 2026
Direct Tax
Irvine, CA, USA - May 6, 2022: Exterior view of Baker Tilly's office in Irvine, California. Baker Tilly US, LLP is a public accounting and consulting firm headquartered in Chicago, Illinois.
Baker Tilly International records 31% tax service line growth
The network’s tax service line grew more than those for audit and assurance, advisory and legal services over the same period
Sam Sholli, January 14 2026
Direct Tax
Base_of_two_pillars_at_Viborg_Katedralskole_320x215
‘Sigh of relief’ for multinationals after pillar two side-by-side agreement
The deal is a ‘real win’ for US-based multinationals and its announcement is a welcome relief, experts have told ITR
Sam Sholli, January 13 2026
Direct Tax
Washington DC Capitol view on cloudy sky background
Ex-US Supreme Court advocate stands trial over tax affairs
Tom Goldstein, who is now a blogger, is being represented by US law firm Munger, Tolles & Olson
Sam Sholli, January 12 2026
Direct Tax
Money large
A taxing week: Tax need not be just about revenue for governments (yes, seriously!)
In looking at the impact of taxation, money won't always be all there is to it
Sam Sholli, January 09 2026
Gift this article