- X operates a low-care hospice
- It is agreed that X provides a single composite service
- Dispute exists on whether the service is exempt under article 11, paragraph 1, letter c, or taxed under article 11, paragraph 1, letter b, of the Wet OB 1968
- The hospice is a home-like environment with guest rooms available
- Court rules that for the average consumer, temporary rental of guest rooms is the main service
- Volunteer services and meal provision are additional services enhancing the main service
- Medical exemption under article 11, paragraph 1, letter c, does not apply as the main service is room rental
- Room rental is considered as part of a lodging business for short stays
- Service is not exempt, but exception under article 11, paragraph 1, introduction and under b, second, applies
- X’s appeal is successful
- Relevant to sales tax for the period from July 1, 2022, to September 30, 2022
- Decision by Court of The Hague
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.
