- Ruling on Medical Exemption: The District Court of Noord-Holland ruled that X BV was not eligible for the medical exemption from turnover tax because its preventive health checks were not conducted under the direct supervision and responsibility of a qualified doctor.
- Service Structure: X BV’s preventive medical check-ups involved medical students performing analyses and providing advice independently, based on protocols established by a doctor. However, the doctor was not directly involved in the execution or client interaction, which the court deemed insufficient for qualifying under the medical exemption criteria.
- Court’s Findings: The court found that X BV failed to demonstrate that its services met the necessary training and quality standards for medical exemptions, and it did not provide evidence that comparable companies received more favorable treatment, leading to the dismissal of X BV’s appeal and the confirmation of its VAT liability.
Source Taxlive
