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
Latest Posts in "Netherlands"
- Netherlands Sets Out Four-Phase Plan for Implementing EU ViDA
- Guide to Netherlands Article 23 VAT Deferment: Benefits, Application, and Compliance for Online Sellers
- No VAT Deduction for Luxury Apartment Purchase: Business Use Not Proven, Court Rules
- Rental of Workroom by Silent Partnership: Entrepreneurship Confirmed, VAT Deduction Denied Due to Private Use
- Court Overturns Tax Office Decision on VAT Deduction for Healthcare Complex Development
