VAT on insurance costs passed on to cooperatives

• X is a fiscal unity for VAT with a foundation operating a hospital
• The funding of medical specialist care has changed to an integral DCB rate
• Independent medical specialists have started a cooperative after the funding system change
• X has taken out liability insurance and part of the premium is passed on to the cooperative
• The North Holland District Court rules that X provides a VAT-taxable service to the cooperative
• X’s appeal is dismissed and the VAT assessment of €38,524 is upheld

Source: nlfiscaal.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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