VATupdate

Share this post on

Taxable service provided by Foundation to cooperative – Court ruling on VAT dispute.

  • Foundation operates a hospital with independently practicing specialists
  • Foundation has taken out liability insurance and shares the premium with the collaboration
  • Court rules that Foundation provides taxable service to collaboration
  • Request to reopen investigation rejected
  • Foundation provides taxable service to collaboration according to the Value Added Tax Act 1968
  • Foundation is jointly liable for shortcomings of collaboration
  • Foundation will only recover damages from collaboration if not covered by liability insurance
  • Willingness of collaboration to pay part of the premium in exchange for indemnification is considered a service by the court

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.

Sponsors:

VAT news

Advertisements: