- The foundation’s home care services are subject to standard VAT and do not qualify for exemption.
- The case involves a non-profit foundation providing health and social care services.
- The foundation is accredited for home care services, including medical and psychological assistance.
- Medical services benefit from VAT exemption if provided by qualified professionals.
- Services by socio-health operators do not qualify for VAT exemption.
- The foundation’s services do not meet the criteria for VAT exemption under specific legal provisions.
- The foundation is not considered an entity with social assistance purposes.
Source: eutekne.info
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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