The case concerns a dental partnership (X) which receives an observation fee for emergency observation services provided to patients of other dental practices. The question is whether X is liable for VAT on this fee. The District Court Gelderland rules in favor of the tax authority, stating that there are separate legal relationships and services provided to different customers, and X is liable for VAT on the observation fee. The court also notes that X cannot rely on information from the Tax and Customs Administration’s website that suggests otherwise.
Source: nlfiscaal.nl
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