The District Court of Noord-Holland ruled that X provided a service subject to turnover tax for a partnership of medical specialists. X is a fiscal unity for turnover tax purposes of which foundation C is a part. The foundation operates a hospital. The care is provided by salaried medical specialists and independent specialists who work together through cooperative Y. X takes out professional indemnity insurance in which Y is co-insured. X passes on 50% of the costs to Y. The District Court ruled that there was a service for which cooperative Y paid a fee. The insurance exemption does not apply, because the service consists of waiving the right to recover damages from Y.
Source Taxlive
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