- Plaintiff operates a hospice and wants to deduct VAT on construction costs
- Dispute revolves around whether services are taxable or exempt
- Court rules that it is one economic service, exempt from VAT
- Hospice is part of the Dutch healthcare system and recognized as a facility
- Tax authority correctly rejected VAT refund requests
- Services of the hospice are considered exempt
- Plaintiff believes the hospice provides one service, providing accommodation and meals for a fee
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.
