The provision of a chamber is part of a (VAT) service provided by a foundation and not the essential characteristic thereof, the Court of The Hague ruled. The essential characteristics consist of providing care to the guests and coordinating the care to be provided to the guests by third parties. The court sees that as a benefit exempted under Section 11(1)(g)(2) of the Sales Tax Act 1968 (OB Act 1968).
Source: www.accountancyvanmorgen.nl
