- Common attachment regarding eleven cases involving Dutch municipalities
- Dispute over whether compensation received for waste collection is subject to VAT
- Inspector claims activities are subject to VAT, leading to refunds being reclaimed
- Court ruled in favor of Inspector, leading to appeals by municipalities
- A-G Ettema bases facts on case known as 23/01441
- A-G believes five appeals are unsuccessful, but one regarding economic activity is successful
- Court’s reasoning on economic activity is not valid, leading to need for referral
Source: nlfiscaal.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.
