- Jurisdiction: Rechtbank Gelderland
- Issue: Whether a contribution received by a municipality from a waste fund for activities related to packaging waste is subject to VAT
- Ruling: The contribution is not subject to VAT as it is an untaxed financial contribution for the municipality’s costs in carrying out its statutory task under the Environmental Management Act
- Court found in favor of the municipality
- Evaluation by the court on VAT assessments and contributions from the BCF for 2015-2019
- Court ruled that VAT assessments were incorrect and BCF contributions were too low
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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