Plaintiff is a regional support center for a national home care organization. The dispute is whether plaintiff owes VAT on the payments it receives. Contrary to what she claims, the court rules that the plaintiff does not form a single taxable person with the head office and the independent healthcare providers, nor that they together provide one indivisible, exempt performance. The court also ruled that it appears from the submitted cooperation agreement that plaintiff mainly mediates between care recipients and independent care providers. These are not exempt care services. Plaintiff is therefore liable to pay VAT on the payments it receives.
Source: rechtspraak.nl
