AG Ettema concluded that VAT exemption for healthcare services should be assessed at the individual institution level, not at the level of a VAT fiscal unity.
The case involves a BV providing 24-hour remote care to both the parent foundation and third parties.
The VAT fiscal unity is seen as having an administrative function without external legal effect.
The Supreme Court’s decision could have significant financial implications for VAT treatment of healthcare services within fiscal unity.
Source: meijburg.nl
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