- The Hague Court of Appeal ruled on VAT input tax deduction for the construction of a low-care hospice operated by an ANBI with no profit motive.
- The hospice is not a WTZi-admitted institution and provides accommodation/logies, meals and volunteer support; the actual medical care and nursing are supplied by the residents’ own GP/home-care provider.
- The dispute concerned whether the VAT on construction costs was deductible and whether later VAT adjustment/revision was required.
- The lower court had held that the foundation was entitled to a refund of VAT paid on the 2022 adjustment/revision of previously deducted input VAT, and the appeal was brought by the tax inspector.
Source: nlfiscaal.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.
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