VAT Exemption Denied for Religious Circumcisions: No Preventive EffectJuly 12, 2024

• The High Court ruled that the VAT exemption for medical services does not apply to the circumcisions performed by X BV
• The circumcisions do not have a preventive effect and are done for religious-cultural and hygienic reasons
• X BV does not charge VAT for the circumcisions they perform
• The High Court rejected X BV’s argument that all circumcisions serve a preventive purpose
• The court stated that the main purpose of the circumcisions should be determined from the perspective of the patient
• The decision of the High Court upheld the ruling of the lower court that the VAT exemption does not apply to the circumcisions performed by X BV

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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