- BV X, a maternity care practice, provided staff to BV Y without charging VAT, believing it was exempt under care services. The tax inspector disagreed, imposing a VAT assessment and a 10% penalty. Courts ruled BV X and BV Y were not a fiscal unit for VAT due to lack of financial and organizational ties, and the staff provision wasn’t a medical service, so the exemption didn’t apply. However, the penalty was overturned as BV X relied on an advisor, and the inspector didn’t prove gross negligence.
Source: futd.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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