The District Court of Noord-Nederland ruled that X provides a single economic service of caring for and nursing guests in their final phase of life, exempt from VAT. X is a hospice that offers four furnished rooms with private facilities. General practitioners and home care organization employees provide medical and nursing care, while volunteers offer informal care and housekeeping. The hospice cooperates with the home care organization and Foundation A. Guests pay a personal contribution of €45 per day, reimbursed by health insurance. The court determined that X’s service falls under the VAT exemption for the care and nursing of persons in an institution.
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