- The Court of Appeal in The Hague has ruled that the rental of guest rooms is not the essential characteristic of the service provided by a hospice for terminal guests, and therefore the performance is exempt from VAT.
- The hospice provides various forms of care, including personal care, emotional support, practical care, and palliative care, which are essential for the specific use of the hospice.
- The provision of a room is part of the performance provided by the hospice and not its essential characteristic.
- The essential characteristics of the performance provided by the hospice consist of providing care to the guests and coordinating the care to be provided to the guests by third parties.
- The hospice is specifically aimed at the mental and physical care and relief of terminally ill people who can no longer get better and are dependent on support, care, and care from others.
Source BTW jurisprudentie
