- The Dutch Supreme Court ruled that a foundation supporting lawyers’ disciplinary tribunals provides VAT-taxable services.
- The annual cost-covering payment from the Dutch Bar Association (NOvA) is considered payment for those services, not an exempt subsidy.
- The foundation acts independently: it contracts in its own name, employs staff, receives the payment itself, and bears business risk.
- Its work is seen as an economic activity that benefits the tribunals directly and could also be offered by other service providers.
- The appeal was rejected, though the foundation was awarded €1,500 in compensation for excessive delay.
Source: taxence.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.
Latest Posts in "Netherlands"
- Most Dutch Municipalities Cannot Recover VAT on Asylum Housing Costs
- Dutch Municipalities Cannot Recover Most VAT Costs for Asylum Seeker Housing
- VAT aspects of the funding scheme for reception and housing in municipalities
- Customs warns: e-commerce declaration only possible with correct permits
- ECJ Grants VAT Exemption to Dutch DB Pension Funds on Asset Management Services
