VATupdate

Court of The Hague: debt administration is exempt from VAT

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

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