The Northern Netherlands District Court has ruled that the hospice provides one economic performance exempt from VAT. X operates a private hospice where guests pay a personal contribution of €40 per half day, which can be reimbursed from health insurance. Volunteers and a home care organization provide necessary care, and X employs coordinators to coordinate care efforts. The court stated that the hospice’s economic performance is creating an environment for end-of-life care, providing care, and facilitating/coordinating care, including making guest rooms available. This decision aligns with the State Secretary for Finance’s 2017 decision on medical VAT exemption. The court upheld the additional assessment and refusal of refund requests.
Source Taxlive
