- The Zeeland-West-Brabant District Court ruled that X BV cannot utilize the medical VAT exemption for its smoking cessation programs (SMR programs) due to insufficient evidence that the SMR coaches possess the necessary professional qualifications.
- Although the SMR coaches are registered in healthcare provider registers, the court found that the qualifications—specifically an MBO diploma and a multi-day course—do not meet the professional standards required for medical VAT exemption under Article 11(1)(g) of the VAT Act 1968.
- The court concluded that the qualifications of SMR coaches, even those with additional BIG training, do not align with the expertise expected from medical professionals in addiction care, thus rendering X BV’s appeal unfounded.
Source Taxlive
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