- Municipality X switched to a post-separation model for collecting and processing PMD waste from February 1, 2020
- Municipality X collects the waste undivided and delivers it to a separator
- Municipality X reports the collected packaging materials electronically to foundation N
- Municipality X receives a collection fee from foundation A, on which they pay VAT in their VAT return for 2020
- Municipality X argues that waste collection is a government task and not a service subject to VAT
- The court ruled that with the collection of glass, paper, and household waste including PMD, the municipality is providing a taxable service to the packaging industry
- The reverse charge mechanism does not apply, so the municipality is liable for VAT on the fees received.
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.
