- Court Ruling Summary: The Court of Appeal of The Hague determined that Municipality X provides a taxable service to Foundations A and N for the separate collection of packaging waste, which is subject to turnover tax.
- Agreement and Remuneration: The municipality has a private-law agreement with Foundation N, receiving compensation from Foundation A for its collection activities, thus fulfilling part of the packaging industry’s producer responsibility obligations.
- Sui Generis Supply Classification: The court classified the municipality’s services as a sui generis supply, indicating it does not qualify as a processing service, and concluded that the reverse charge mechanism does not apply, affirming the appeal as unfounded.
Source Taxlive
