- The Dutch Supreme Court addressed a VAT exemption case on March 28, 2025.
- The case involved Dutch law and the EU VAT Directive 2006.
- The focus was on taxable services by a fiscal unity in disability care.
- The issue was whether VAT exemptions should be assessed at the fiscal unity level or individually for each member.
- One member provided 24-hour care but was not recognized as an exempt institution.
- The appellant argued exemptions should apply only if the specific member meets recognition criteria.
- The Supreme Court found the EU VAT Directive unclear on this matter.
- Two interpretations were possible: fiscal unity qualifies if one member meets conditions, or each member must individually satisfy them.
- The Court referred questions to the CJEU for clarification.
- The case is suspended pending the CJEU’s ruling.
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.
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