- 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.