Budget services provided to mentally disabled clients are taxed with VAT. According to the
Court, a VAT exemption does not apply. The services are not aimed at the therapeutic
treatment of clients. The services are also not indispensable for the nursing and care of
clients. In addition, the social-cultural exemption does not apply because the interested party
is not an institution of social work.
Contribution by Van Vilsteren BTW Advies