- Stichting X operated a low-care hospice that was built in 2020 and opened in March 2021.
- The hospice had four guest rooms and common areas.
- X provided the guest rooms to individuals in the final stages of their lives for a fee of €35 per day, excluding VAT.
- X also provided meals and beverages to the guests.
- Medical care was provided by the guests’ own doctors and external nurses, while X utilized volunteers for cooking and household tasks.
- X claimed a VAT deduction for the construction costs of the hospice, but the tax inspector rejected the refund requests.
- The court initially ruled in favor of X, stating that the main service provided was the temporary rental of guest rooms.
- However, the higher court ruled that the main service provided by X was the provision of care to the guests and coordination of care provided by third parties.
- The higher court concluded that X’s services were exempt from VAT under certain conditions.
- The tax inspector’s appeal was upheld, and X was not entitled to a VAT refund.
Source: futd.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
