The District Court of Noord-Holland ruled that X provided a service subject to turnover tax for a partnership of medical specialists. X is a fiscal unity for turnover tax purposes of which foundation C is a part. The foundation operates a hospital. The care is provided by salaried medical specialists and independent specialists who work together through cooperative Y. X takes out professional indemnity insurance in which Y is co-insured. X passes on 50% of the costs to Y. The District Court ruled that there was a service for which cooperative Y paid a fee. The insurance exemption does not apply, because the service consists of waiving the right to recover damages from Y.
Source Taxlive
Latest Posts in "Netherlands"
- VAT on Management Services for CDC Pension Fund: Not a Common Investment Fund, Appeal Dismissed
- Court Upholds Fine for Late VAT Filing; Objection Partially Granted, Penalty Deemed Appropriate
- VAT Zero Rate Denied for Export of Horse Shares: Appeal Unsuccessful, Tax Assessment Upheld
- VAT Exemption Denied for Services to Pension Funds with CDC and DC Schemes, Court Rules
- VAT Exemption for Pension Fund Management: Distinction Between Accumulation and Payout Phases Disputed
