- The Amsterdam Court of Appeal confirmed the District Court’s ruling that X VOF’s healthcare services do not qualify for the medical VAT exemption, as the exempted home care must be provided directly by a healthcare institution using its own staff or contracted personnel.
- X VOF operates a private nursing and care business, relying on cooperation agreements with healthcare institutions and utilizing self-employed care providers, but does not qualify as a home care institution itself.
- The court found that the provision of qualified healthcare personnel by X VOF does not meet the criteria for the medical VAT exemption, leading to the rejection of X VOF’s appeal regarding the additional turnover tax assessment.
Source Taxlive
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