- Dispute over whether the WA premium is subject to VAT
- Inspector argues that the WA premium is payment for a service provided by the taxpayer to the Holding Company
- Taxpayer argues that no taxable service is provided to the Holding Company
- Taxpayer also argues for VAT exemption based on insurance or medical care exemptions
- Court rules that the service of indemnification is provided by the insurer, not the taxpayer
- Court concludes that the taxpayer does not provide any taxable service in relation to the WA premium
- Taxpayer wrongly paid VAT on the WA premium
- Court states that the WA premium is a contribution to the costs of the liability insurance and not payment for a service
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.
