- The Supreme Court ruled that X’s activities for the foundation do not constitute an indivisible supply with the VAT-exempt services he provides as a general practitioner, meaning they are not included under the same exemption.
- The Court clarified that while the foundation’s services are exempt due to its partnership status since January 1, 2016, this does not extend to services provided by third parties to the foundation for remuneration.
- X’s appeal was ultimately dismissed, but he was awarded €2000 in compensation for delays exceeding a reasonable period in the legal proceedings.
Source Taxlive
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