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Dutch Supreme Court Seeks CJEU Clarification 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.

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