- A court ruling on April 1, 2025, addressed a VAT compensation fund case, determining that services were provided for consideration rather than by a government entity, making the reverse charge mechanism inapplicable. The appeal, which included a rejection of general principles of proper administration, hinged on whether the service was VAT-subjected or if the provider acted as a government. Relevant articles of the Wm (Waste Management Act), specifically 10.22 and 10.29, were cited, outlining municipalities’ responsibilities for bulky household waste and provisions for waste collection of broader interest. Amendments to Article 10.29 Wm aim to align with the framework directive for waste management, which mandates member states to prepare waste for reuse and recycling.
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.
