- The District Court of Zeeland-West-Brabant has ruled that X is not eligible for the medical VAT exemption when using practice assistants for general practitioner care.
- X had entered into a “practice support agreement somatics” with GP practices in 2014, where the practice assistants provided independent care to specific groups of patients after diagnosis by the GP.
- However, X failed to demonstrate that the practice nurses deployed met the required professional qualifications for the medical VAT exemption.
- The nature of X’s service was deemed to be an assignment contract for the provision of health care. The appeal to the Verigen judgment (UN 2010/59.22) also failed.
Source Taxlive
