- Case involves VAT treatment of separate collection and reporting of household packaging waste by municipalities
- Municipality receives compensation for collecting packaging waste
- Municipality claims VAT refund for costs incurred
- Tax authority disputes, demands repayment and calculates interest
- Courts ruled in favor of tax authority
- Municipality appeals to Supreme Court with six arguments
- Argument I challenges exchange of services relationship
- Argument II disputes economic activity status
- Supreme Court finds in favor of municipality on economic activity status argument
Source:
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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