According to the Court of Appeal, X’s activities could not be classified as anything other than performances that could be classified under the exemption of Article 11 (1) (f), Wet OB both on the basis of the text of the national provisions and on the apparent intention of the directive provision underlying the national exemption, which referred to services closely related to social work and social security.
Source: futd.nl
Latest Posts in "Netherlands"
- Supreme Court Rules GP’s Services to Foundation Not Exempt from VAT
- Dutch Supreme Court Ruling: VAT Exemption on Integrated Primary Care Services by General Practitioners
- Court Ruling on Zero Rate Conditions for Second-Hand Car Sales and Fraud Penalties
- Dutch Government Proposes VAT Obligation for Digital Platforms Starting July 2028
- Dutch Supreme Court Rules GP Services to Partnership Not Exempt from VAT
