GP’s Coordinating Services for Foundation Subject to VAT, Not Exempt as Medical Services

• A general practitioner (GP) provides coordinating services for a foundation in addition to regular practice work.
• The GP claimed these services should be VAT-exempt as part of his medical services.
• The tax inspector and court disagreed, stating the exemption does not apply because the services are not a single, indivisible performance.
• The social-cultural VAT exemption also does not apply to the GP’s paid services for the foundation.
• The Supreme Court confirmed that the GP’s coordinating work for the foundation is subject to VAT.

Source: fiscount.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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