- X is a partnership of five dental practices
- X has agreements with dental practices in the region for emergency services
- The dispute is whether X owes VAT on the honorarium mentioned in the agreements
- The court rules that the honorarium is subject to VAT as it is a separate service
- There is no exemption for medical services
- The service provided to dental practices does not involve patient care
- No breach of trust or equality principle
- The appeal is dismissed
Source: nlfiscaal.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.
