Treaty Application for Companies in a Group (FM nr. 178) 2022/2.3.3.4:2.3.3.4 Interim conclusion: integration as a second element of the group concept

Treaty Application for Companies in a Group (FM nr. 178) 2022/2.3.3.4

2.3.3.4 Interim conclusion: integration as a second element of the group concept

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

The second element to determine whether a group exists is integration. The integration can, e.g., exist on a financial or organizational level. There is no group from an economic perspective if a shareholding is solely held for investment purposes. There should be a business link between the various group entities. Such a business link is present when the shareholding is held as a capital asset.

Deze functie is alleen te gebruiken als je bent ingelogd.