2 The requests have been made in three sets of proceedings, between (i) the Inspecteur van de Belastingdienst/Noord/kantoor Groningen (Inspector of the Tax and Customs Administration, North/Groningen office) and SCA Group Holding BV (‘SCA’), (ii) X AG (‘X’), X1 Holding GmbH, X2 Holding GmbH, X3 Holding GmbH (‘X3’), D1 BV (‘D1’), D2 BV (‘D2’) and D3 BV, on the one hand, and the Inspecteur van de Belastingdienst Amsterdam (Inspector of the Tax and Customs Administration, Amsterdam), on the other hand, and (iii) the Inspecteur van de Belastingdienst Holland-Noord/kantoor Zaandam (Inspector of the Tax and Customs Administration, Holland-North/Zaandam office), on the one hand, and MSA International Holdings BV (‘MSA’) and MSA Nederland BV, on the other hand, concerning the formation of tax entities.
Hij leek zo oprecht en serieus, maar het was allemaal nepEurLex-2 EurLex-2