VATupdate
netherlands

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According to AG, the Court rightly rules that circumcisions serve a religious-cultural purpose

  • The Advocate General concluded that the VAT exemption for medical services does not apply to circumcisions performed for religious-cultural purposes.
  • The Court of Amsterdam ruled that the protection of health is not the main purpose of circumcisions and the AG agrees with this factual judgment.
  • The context in which a medical procedure is performed determines whether it serves a therapeutic purpose.
  • The AG advises the Supreme Court to reject the appeal.

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