This question cannot be answered unequivocally. The dividing line in compensation between payment for damage suffered (non-taxable) and compensation paid as consideration for a performance performed for consideration (which is taxable) is a thin/difficult distinction. We will discuss this subject on the basis of a case study and the judgment of the ECJ Lubbock Fine & CO of 15 December 1993, no. C-63/92.
Source: btwinstituut.nl
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