Supreme Court ECJ Questions about VAT Exemptions for Fiscal Units in Disability Care Services

• The case involves VAT and the application of exemptions related to services in the field of care for the disabled.
• The main issue is whether the subject-bound conditions for exemptions should be assessed at the level of the fiscal unity or per member of the fiscal unity.
• The court is considering preliminary questions to the Court of Justice.
• The first argument challenges the court’s decision that the entity should be considered as an institution providing intramural care and nursing.
• The argument states that exemptions should not be applied at the fiscal unity level but rather to the individual entity providing the service.
• The company in question is not recognized as a hospital or medical care center, thus its services do not qualify for exemption.
• The argument raises the issue of how VAT exemption conditions should be applied when the taxpayer is a fiscal unity.

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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