The reported transactions consist, firstly, of the separation of two partners (MMDD and PPAA) from the entity DSM SLU by transferring their shares to the company, agreeing to deferred payment. Secondly, a sale of real estate by the company DSM SLU to a family-owned intermediary company (FRP SL) is agreed, of which the transferors of the shares and their children are the owners, with payment also being determined in a deferred manner and DSM SLU being subject to the special cash-basis regime.

The Report declares that there is a conflict in the application of the tax law as it is a case of artificial interposition by a family company, on the part of the buyer, in order to improperly deduct the VAT that was taxed on the sale of the properties