Deputy allowance dental practice not covered by medical exemption

The District Court of Gelderland has ruled that dental treatment and observation services are separate and that the medical exemption does not apply to observation services. X, a partnership of five dental practices, provides emergency dental treatment and charges an observation fee. The court has ruled that X owes turnover tax on the observation service as it is a separate service. X’s appeal has been deemed unfounded, as they should have known based on a previous consultation process that the inspector’s position did not align with information on the Tax and Customs Administration website.

Source Taxlive

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