- Paid smoking cessation programs (SMR) do not qualify for VAT exemption under the medical exemption because the coaches are not BIG-registered healthcare professionals.
- Although the programs have a therapeutic purpose, the courts ruled that the coaches’ qualifications (short training, MBO level) are not equivalent to the broad medical expertise of doctors.
- The principle of fiscal neutrality does not prevent VAT from being levied, so the exemption is denied.
Source BTW Jurisprudentie
Latest Posts in "Netherlands"
- BVs managed by one person with non-negligible economic ties, therefore Fixed Establishment for VAT purposes
- Abuse of litigation through the use of AI: reimbursement of full legal costs
- The use of practice assistants at general practitioners’ practices qualifies as VAT-exempt care
- Taxable Lease of a Non-Independent Workspace in a Private Dwelling to a BV Permitted
- Appeal on Excise Duty Assessment: Disclosure of Documents, Tax Liability, and Correctness of Tax Assessment
