- 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
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