- Municipality X collects packaging waste, which is considered a taxable activity for VAT
- Municipality X switched to a post-separation model for collecting and processing PMD waste from February 1, 2020
- Municipality X receives a collection fee from foundation A and pays VAT on it
- Municipality X argues that waste collection is a government task and not subject to VAT
- The tax inspector disagrees, stating that waste collection is not exclusive to municipalities and that X facilitates businesses by sharing collection information
- The court rules in favor of the tax inspector, stating that the fees received by X from businesses are directly related to waste collection and constitute a legal relationship with services exchanged
- The court also determines that X is not acting as a government entity for VAT purposes, as waste collection is not subject to a specific legal regime solely for X
- The appeal made by X is dismissed as unfounded.
Source: taxlive.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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