The District Court of The Hague rules that, contrary to what it claims, A does not form a single taxable person with the head office and the independent healthcare providers, nor that they together provide one indivisible, exempt supply. The court also ruled that it appears from the submitted cooperation agreement that A mainly mediates between care recipients and independent care providers. These are not exempt care services. A therefore owes VAT on the payments it receives.
Source BTW jurisprudentie
Latest Posts in "Netherlands"
- Response to Follow-up Questions on VAT Increase Impact Analysis for Accommodation Sector, March 2026
- Fuel Retailers Urge Tax Cuts as Pump Prices Soar, Warn Tanken Becoming Unaffordable
- Brokerage Fees Only Partially Deductible Due to Link with Agricultural Exemption, Court Rules
- Dutch Tax Authority Switching to Rabobank Account Numbers from May 1, 2026: What to Know
- Despite the absence of a tax representative, the application of the zero rate
