The court ruled that low care hospice services are not exempt from VAT, as they do not fall under the medical exemption. The services provided by the hospice are considered sui generis and are therefore subject to the normal VAT rate. A’s claim for reduced VAT rate based on short-stay exception was rejected.
Source BTW jurisprudentie
Join our Linkedin Group on ”VAT Rates – Legislative changes”, click HERE
Latest Posts in "Netherlands"
- VAT Liability of Dutch Kadaster’s Tactical Management Services for DSO-LV under Economic Activity Criteria
- Court Divided on VAT Abuse: Car Sales to Directors at Below-Market Prices and Tax Implications
- Dutch Supreme Court: Abuse of Law in VAT on Underpriced Car Sale by Holding Company to DGA
- Dutch Supreme Court Rejects VAT Refund Appeal; Lower Court Ruling Upheld Without Further Explanation
- Netherlands Raises VAT on Short-Stay Accommodation to 21% Effective January 2026
