- A foundation operates a hospital where medical specialist care is provided by specialists in employment and self-employed specialists organized in a cooperative.
- The foundation’s fiscal unity takes out a professional liability insurance, with half of the premium being recharged to the cooperative.
- The tax court rules that the service is a taxable service of indemnifying against damage recovery, not a exempt insurance service.
- The foundation argues that they jointly provide a exempt healthcare service with the cooperative, referencing the VAVO ruling on joint educational services.
- However, the court finds that the foundation and cooperative do not act jointly under common name, control, and account, and do not provide an indivisible economic healthcare service.
Source: fiscount.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.
