Tax exemption for healthcare services provided by Stichting X upheld by Court of Appeal.

• Stichting X has agreements with a health insurer for various forms of care
• X receives various reimbursements from the health insurer
• X mainly uses general practitioners and other healthcare providers for medical care
• The dispute is whether X should pay VAT on certain reimbursements from the health insurer
• The Arnhem-Leeuwarden Court rules that the reimbursements are closely related to medical care and therefore exempt from tax
• The Inspector’s appeal is dismissed, the ruling of the Gelderland Court is upheld

Source: nlfiscaal.nl

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