- The inspector issued correction decisions for the years 2015 to 2019, lowering the annual contribution from the VAT compensation fund (BCF).
- The inspector also issued additional assessments for VAT for the periods in 2015 to 2019, along with interest charges.
- The court assessed whether the corrections and assessments were valid and not excessive, focusing on VAT related to waste separation costs.
- The main dispute was whether payments received from the Waste Fund should be subject to VAT.
- The court concluded that the BCF contributions were not too low, the VAT assessments were valid, and the interest charges were justified.
- VAT is levied on goods and services provided in the Netherlands by a business, and the question of whether it is exempt due to government action arises only after determining if it is an economic activity.
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.
