The collection of household waste has long been part of the government task of municipalities. Also from a VAT point of view, this is a textbook example for acting as a government. The VAT on the costs of collecting household waste is compensable! However? Or not? The District Court of The Hague recently considered whether the municipality acts as a government or as an entrepreneur in the separate collection of household waste (PMD waste).
Source: efkbelastingadviseurs.nl
