Court of Appeal decides on VAT exemption for closely related care services

• Certain services closely related to providing medical care fall under the VAT exemption for medical care
• A healthcare institution part of a tax group offers various healthcare services, including primary care divided into segments
• The tax authority argues that certain funds received by the institution do not qualify for the VAT exemption for medical services
• The institution disputes this and the court agrees, but the tax authority appeals
• The court of appeal confirms that the services in question are closely related to medical care and separating them would be artificial

Source: taxence.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.

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