Advocate General Ettema concludes that there is no disbursement. X bv owes the levy itself.
X bv operates various forest parks, chalet parks and campsites. In addition to the rent for the chalets it receives, X bv also receives a contribution from park holidaymakers who own a chalet. X bv will charge both the tenants and the owners € 1.25 per m³ of water in connection with the purification levy charged to it. It is in dispute whether VAT should be calculated on the amount of sewage treatment levy charged on.
Source Taxlive
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