The evaluation concludes that:
- The VAT compensation fund ensures that the VAT levy no longer plays a role for municipalities and provinces when choosing between outsourcing or performing work yourself;
- The direct reason for setting up tax structures that minimize VAT has also been removed;
- Due to the introduction of the BCF, local authorities can deal more flexibly with cooperation, including the mutual lending of personnel, because it no longer entails additional costs (in the form of VAT);
- To the extent measurable, the VAT Compensation Fund is effective.
Source: fiscaalvanmorgen.nl
