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Are the retreats subject to VAT? Analysis of voluntary payment and taxable nature

  • Case involves the question of whether retreats are subject to VAT
  • Taxpayer argues that retreats are not subject to VAT due to voluntary nature of payment
  • Tax authority argues that retreats are subject to VAT based on evidence of fees being charged
  • Court determines that retreats are considered as one service for VAT purposes
  • Service is only taxable if provided under a charge
  • Court applies EU law on direct link between service and payment for VAT purposes

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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