The Arnhem-Leeuwarden Court of Appeal ruled that debt counseling should be interpreted strictly as activities aimed at resolving or preventing problematic debt situations. Budget management, guidance, and advice with the aim of making a profit are not exempt from VAT. The Supreme Court declared that services provided by a sole proprietorship aimed at making a profit cannot fall under the exemption of the OB Act. The term debt counseling in Appendix B has the same meaning as in the Municipal Debt Counseling Act, which includes activities to prevent problematic debts. Protective administration and guardianship are not intended for debt assistance. Services provided by administrators or receivers and services inherent to protective administration or guardianship fall under item b.29 of Annex B if provided by an institution of social work with a lasting social commitment.
Source BTW jurisprudentie
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