- Case involves the question of whether retreats are subject to VAT
- Taxpayer argues that retreats are not subject to VAT due to voluntary nature of payment
- Tax authority argues that retreats are subject to VAT based on evidence of fees being charged
- Court determines that retreats are considered as one service for VAT purposes
- Service is only taxable if provided under a charge
- Court applies EU law on direct link between service and payment for VAT purposes
Source: uitspraken.rechtspraak.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.