Dutch Supreme Court Ruling: VAT Exemption on Integrated Primary Care Services by General Practitioners

• Services provided by a general practitioner to a partnership are not exempt from VAT.
• The court ruled that the practitioner’s activities are performed in their own name and responsibility.
• Each service for a separate fee is generally considered a distinct performance for VAT purposes.
• Multiple services may be considered a single economic performance if they are closely linked.
• The court found that healthcare providers perform independent care actions directly.

Source: uitspraken.rechtspraak.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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