- The Arnhem-Leeuwarden Court of Appeal ruled that X, a fiscal unity for VAT purposes and a healthcare institution, may apply the medical exemption to reimbursements for coordinating multidisciplinary care activities.
- The court annulled the additional VAT assessments for 2014 and 2015, imposed by the tax inspector, who argued that the reimbursements were subject to turnover tax and not necessary for the provision of care.
- The court determined that the services were so closely linked to the main service of providing care that splitting them would be artificial, with the patient being the recipient of the services, thus making the medical exemption applicable. The appeal by the tax inspector was found to be unfounded.
Source Taxlive
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