Tax Court Rules Low Care Hospice Does Not Qualify for Medical Exemption

• Case involves a dispute over the tax treatment of a low care hospice
• Plaintiff claims right to deduct VAT on construction costs, but the tax authority denies the deduction
• Court determines that the plaintiff’s services do not qualify for the medical exemption under the VAT law
• Plaintiff argues that the reduced tax rate should apply, but the court disagrees and classifies the services as a sui generis service subject to the normal VAT rate
• Court reviews the arguments of both parties and concludes that the tax authority correctly classified the plaintiff’s services as taxable
• Plaintiff withdraws appeals for previous years based on a promise of a refund if their position is successful
• Dispute is limited to the period of January 1, 2019 to December 31, 2019

Source: uitspraken.rechtspraak.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---