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
Latest Posts in "Netherlands"
- Hospice services taxed at standard VAT rate
- No VAT Fiscal Unity Without Financial Integration, Rules Advocate General Ettema
- No VAT group according to AG due to lack of financial interconnectedness
- VAT in 2026: mark these deadlines in your calendar
- Supreme Court Upholds Additional VAT Assessment Due to Insufficient Proof Against Revenue Reconstruction
