- VAT Exemption for Hospice Services: The court ruled that the provision of guest rooms in an ‘almost-home-home’ for terminal patients is an exempt supply for VAT purposes. This is because the foundation’s services include not just room rentals but also comprehensive care and support.
- Dispute Over VAT Refund: The foundation reclaimed VAT for building the ‘almost-home-house’, but the Tax and Customs Administration refused the refund. The court supported this refusal, stating that the foundation’s services qualify for VAT exemption without needing recognition as a social or cultural institution.
- Legal Principles: The court ruled that the principles of legitimate expectations or legal certainty do not apply in this case, as no formal decision was required for the VAT exemption. The tax inspector’s refusal to refund the VAT was upheld.
Source Taxence
