- 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.