Dutch Supreme Court Seeks Clarification with ECJ on VAT Exemptions for Fiscal Unity in Disability Care

• The Dutch Supreme Court addressed a VAT exemption case on March 28, 2025.
• The case involved Dutch law and the EU VAT Directive 2006.
• The focus was on taxable services by a fiscal unity in disability care.
• The issue was whether VAT exemptions should be assessed at the fiscal unity level or individually for each member.
• One member provided 24-hour care but was not recognized as an exempt institution.
• The appellant argued exemptions should apply only if the specific member meets recognition criteria.
• The Supreme Court found the EU VAT Directive unclear on this matter.
• Two interpretations were possible: fiscal unity qualifies if one member meets conditions, or each member must individually satisfy them.
• The Court referred questions to the CJEU for clarification.
• The case is suspended pending the CJEU’s ruling.

Source: uitspraken.rechtspraak.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.