VAT implications of waste collection by municipalities: a case study on separate waste collection.

• Municipal waste collection and reporting may be exempt from VAT
• Some Dutch municipalities collect and report household waste and receive compensation from a waste fund
• The tax authorities claim that these activities are subject to VAT
• The court ruled in favor of the tax authorities, stating that municipalities are engaged in economic activities
• The municipalities argue that they are not acting as market participants and should not be subject to VAT
• The case is now being brought before the Supreme Court for further review.

Source: taxence.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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