VAT Exemption Dispute: Hospice Services Classification and Application of VAT Rules

• Core issue: Whether services provided by a hospice are subject to VAT or exempt
• Court’s decision: The court erred in exempting the hospice’s services from VAT
• Key arguments:
• Single vs. multiple services
• VAT exemption criteria
• Wlz-indicatie
• Erkenning as social institution
• Conclusion: The case should be remanded for a new judgment that correctly classifies the hospice’s services and applies the appropriate VAT rules.

Source: uitspraken.rechtspraak.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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