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VAT

“Single supply” for VAT exemption explained

Dutch: Eenheid van prestatie voor BTW-vrijstelling toegelicht

Unofficial translation:

In a new decision, the Dutch State Secretary of Finance discusses the scope of the so-called VAVO judgment of the Dutch Supreme Court. That judgment relates to the unity of performance for VAT.

The Supreme Court delivered the VAVO judgment on 22 January 2016. In the judgment, the Supreme Court ruled for the situation that two educational institutions offering exempt education in collaboration may provide educational support services as part of the VAT-exempt educational performance that each educational institution performs within the framework of the collaboration. The judgment relates to the application of the so-called doctrine of “unity of performance” (single supply).

Source: AccountancyVanmorgen (Dutch)

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