- Municipality X was obligated to collect household waste under the Environmental Management Act
- Packaging industry had an agreement with the Ministry of VROM and VNG to fund waste collection activities
- Municipalities received compensation from the fund for their activities related to waste collection
- Municipality X was considered to be conducting economic activities as an entrepreneur
- Municipality X appealed the decision, and the Court ruled in favor of the inspector
- Municipality X appealed to the Amsterdam Court of Appeal, which agreed with the lower court’s decision
- However, the Court of Appeal accepted Municipality X’s argument regarding the reverse charge mechanism
- The Court of Appeal ruled that the waste separation services provided by Municipality X qualified as processing services under the reverse charge mechanism
- The Court of Appeal upheld Municipality X’s appeal against the inspector’s decision
Source: futd.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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