The District Court of Gelderland has ruled that dental treatment and observation services are separate and that the medical exemption does not apply to observation services. X, a partnership of five dental practices, provides emergency dental treatment and charges an observation fee. The court has ruled that X owes turnover tax on the observation service as it is a separate service. X’s appeal has been deemed unfounded, as they should have known based on a previous consultation process that the inspector’s position did not align with information on the Tax and Customs Administration website.
Source Taxlive
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