- Services provided by a general practitioner to a cooperative are not exempt from VAT.
- The court ruled that the activities of the foundation and the practitioner are not a single composite service.
- The practitioner’s services for the foundation do not qualify for medical or socio-cultural exemptions.
- The Supreme Court dismissed the appeal, supporting the lower court’s decision.
- The interpretation of the cooperative concept was not deemed too narrow.
Source: nlfiscaal.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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