- The case involves a dispute over whether the plaintiff provided a service to Stichting A.
- The court determines that the plaintiff did not provide a service to Stichting A, but rather to the packaging industry.
- The plaintiff’s service includes the collection, sorting, and registration of packaging waste.
- The court finds that the plaintiff’s service is provided under a commercial arrangement.
- The plaintiff’s argument that the reverse charge mechanism applies for VAT is rejected.
- The court concludes that the plaintiff’s claims are unfounded and upholds the tax assessments.
Source: uitspraken.rechtspraak.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
