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Decision on application of socio-cultural VAT exemption

The Dutch State Secretary of Finance has issued a decision approving the exemption from value-added tax for certain institutions that are allowed to aim for profit, despite the recent ruling of the Dutch Supreme Court stating that such institutions are excluded from the exemption. The State Secretary’s decision is intended to maintain the exemption for profit-oriented institutions in certain cases until the Dutch VAT Act can be amended to allow for such exemptions. This decision came into effect on April 21, 2023.

Source: taxence.nl

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