- Advocate General Ettema asserts that the separation of household packaging waste qualifies as a processing service under the reverse charge mechanism, meaning Municipality X is not liable for VAT.
- The Amsterdam Court of Appeal agrees that Municipality X’s activities are considered economic activities, qualifying for VAT exemption due to the reverse charge mechanism, despite the absence of waste delivery.
- Ettema concludes that the terms used in national and EU law align, reinforcing that X’s service is an economic activity and recommends dismissing both the main appeal and cross-appeal as unfounded.
Source Taxlive
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