- The taxpayer is a partnership of five dental practices providing emergency dental care
- The partnership has its own facilities, equipment, and staff
- Agreements with partner practices state emergency dental care will be provided outside regular hours
- Dispute is about whether partnership is liable for VAT on a fee paid by partner practices
- Partnership argues fee is separate from emergency dental care and not subject to VAT
- Tax authority argues fee is integral to emergency dental care service
- Court holds fee is a separate service not subject to VAT
- Court determines fee is not a service provided by colleagues but a separate service provided by the partnership to partner practices
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.
