A renovated hospice operated by A wants to deduct VAT on construction costs, but there is a dispute over whether A’s services are taxable or exempt. The Northern Netherlands District Court rules that A’s services are exempt under Article 11(1)c OB Act, as A creates an environment for guests to receive necessary care in their last days of life and facilitates/coordinates care, falling under the exemption intended for forms of housing where care services are provided in addition to rental.
Source BTW jurisprudentie
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