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Services Eurithity therapist NOT VAT exempt

Since X was not a BIG registered professional, it had to be assessed whether, on the basis of the equal from the judgment of the EU Court of Justice in the Solleveld case or the decision of 29 March 2016, still performed his service at an equivalent level of quality. There was no question of this according to the court. X had enjoyed his training in Switzerland, and that training was not considered training in the Netherlands that was equivalent to the level of a HBO bachelor.


See also: ECJ Case C-597/17 (Belgisch Syndicaat van Chiropraxie and Others) – Judgment – Medical exemption & VAT rate



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