According to the Court, the exemption does not apply if the member is included in a fiscal unity for VAT with one or more non-members.
Source: btwinstituut.nl
Latest Posts in "Netherlands"
- Hospice performance does not qualify as exempt service or short stay
- Assessment of Dispute: Single or Multiple Services in Hospice Guest Care and Tax Implications
- Netherlands Suspends €2 Handling Fee on Non-EU Parcels, Awaits EU Customs Measures in 2026
- Decision on the introduction of a national handling fee postponed
- No VAT Fiscal Unity Without Financial Integration, Rules Advocate General Ettema
