- Court case involving the municipality receiving a contribution from a waste fund for work related to packaging waste
- Dispute over whether this contribution is subject to VAT
- Court rules that the contribution is not subject to VAT as it is a financial contribution towards the municipality’s costs for carrying out its statutory task under environmental law
- The municipality’s task includes collecting household packaging waste, which is paid for by the packaging industry
- The responsibility of the packaging industry does not limit the municipality’s statutory task
- Appeal is granted
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.
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