- The court ruled that the services provided by the plaintiff are not exempt from tax under the medical exemption of the Dutch VAT Act.
- In case HAA 23/3148, the objection was rightly declared inadmissible as it did not meet the legal criteria for appeal.
- The legal framework specifies that only tax assessments or appealable decisions can be contested.
- In case HAA 24/208, the plaintiff failed to prove compliance with the required educational or quality standards for exemption.
- The services were not performed under the supervision and responsibility of a qualified medical professional as required by law.
- The court concluded that the plaintiff’s services do not meet the criteria for tax exemption.
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.
