The Court of The Hague ruled that the VAT exemption for medical services does not apply to the BSR. It is important that X has not submitted any documents from a designated Dutch body that shows that the training followed by the partners is of a comparable qualitative level to that of a physiotherapist or manual therapist. Furthermore, the fact that the course requires a college education does not mean that the course itself also has the level of a college education.
Source: taxlive.nl (Dutch)
