AG Ettema: VAT on “purification levy” passed on to camping guests

In this case, a Dutch company operated various vacation parks and camping and chalet parks, as well as a campsite. The company charged the tenants and the owners a ‘purification levy’. The question was if this levy was subject to VAT (as the tax authorities argued) or if this levy was a ‘reimbursement’ (as the company argued).

According to the AG, the charge cannot be regarded a ‘pass-through-, or reimbursement. The AG advises the Supreme Court to declare the appeals in cassation unfounded.

Source: FUTD

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