Fiscal unit A, composed of foundations and private limited companies, provides care as a care organization specifically aimed at people with intellectual disabilities. In addition to medical care, A provides broader (care-related) services to the mentally handicapped, consisting of guidance in housing, work, daytime activities and leisure. A has a total of approximately one hundred internal care locations.
B BV is part of fiscal unity A. B provides 24-hour remote services. The services are provided to mentally handicapped people who reside in care institutions (inpatient clients) as well as to mentally handicapped people who do not reside in a care institution but who use another form of housing where the necessary support is offered (extramural clients).
The question is whether 24-hour services provided to intramural and extramural clients of external healthcare institutions fall under the VAT exemption.
Source BTW jurisprudentie
