According to settled case law of the European Court of Justice, exemption provisions in the context of turnover tax must be interpreted strictly. This is annoying for a maternity care agency, which felt that it was entitled to the exemption on the basis of a decision by the State Secretary of Finance on the VAT exemption for AWBZ and Wmo-indicated care.However, with due observance of this strict interpretation of the exemption provision, the Northern Netherlands District Court has ruled that the maternity care agency has provided mediation services towards the maternity care providers and not actual (VAT-exempt) maternity care.
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