- Dentist partnership X received observation fees for emergency observation services for patients of the observed dental practices
- The fees were not related to the nature or quantity of services provided to the patients
- X entered into separate treatment agreements with the patients for emergency treatment
- The emergency treatment qualified as a VAT-exempt medical treatment
- X did not pay VAT on the observation fees
- The tax inspector considered it a separate transaction for VAT and imposed additional assessments
- X appealed, arguing that it was part of the VAT-exempt medical treatment or incidental to it
- The court upheld the additional assessments
- X appealed again
- The court ruled that the medical services and observation services were based on different legal relationships of X with different recipients
- The court concluded that there was no single economic transaction in these circumstances
- The observation fee could not be considered incidental to the emergency treatment
- The VAT exemption for medical services did not apply to the observation service
- The fee was paid for being available for emergency observation
- The service did not involve observing colleagues
- According to the court, a medical service for observation must have a care component
- The court dismissed X’s appeal
Source: futd.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.
