The District Court of The Hague rules that, contrary to what it claims, A does not form a single taxable person with the head office and the independent healthcare providers, nor that they together provide one indivisible, exempt supply. The court also ruled that it appears from the submitted cooperation agreement that A mainly mediates between care recipients and independent care providers. These are not exempt care services. A therefore owes VAT on the payments it receives.
Source BTW jurisprudentie
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