The Arnhem-Leeuwarden Court rules that the performance of a general practitioner for a foundation does not fall under the medical exemption or socio-cultural exemption.
X operates a general practice and, in addition to this work, provides supporting and coordinating services for a foundation, which aims to harmonize integrated primary care. In dispute for the third quarter of 2016 is whether the activities performed by X for the foundation are included in the exempt performance as a general practitioner. The inspector appeals.
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