- A recent court ruling on April 1, 2025, concerning a VAT compensation fund, determined that the services in question were provided for consideration and not as a government entity, making the reverse charge mechanism inapplicable. The appeal based on general principles of proper administration was rejected, as the assessment hinged on whether the service was VAT-subjected or if the provider acted as a government body. The ruling also touched upon Articles 10.22 and 10.29 of the Wm, highlighting the municipal responsibility for bulky household waste collection and amendments to Article 10.29 to align with framework directive changes. Ultimately, the court emphasized the importance of municipalities ensuring separate collection of household waste.
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.
