Taxable service provided by Foundation to cooperative – Court ruling on VAT dispute.

• Foundation operates a hospital with independently practicing specialists
• Foundation has taken out liability insurance and shares the premium with the collaboration
• Court rules that Foundation provides taxable service to collaboration
• Request to reopen investigation rejected
• Foundation provides taxable service to collaboration according to the Value Added Tax Act 1968
• Foundation is jointly liable for shortcomings of collaboration
• Foundation will only recover damages from collaboration if not covered by liability insurance
• Willingness of collaboration to pay part of the premium in exchange for indemnification is considered a service by the court

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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