- X was an independent pedagogical worker offering services through a platform to childcare organizations needing temporary staff
- X had a service agreement with at least one childcare center registered under the Childcare Act but did not contract directly with the platform or the parents
- X charged 21% VAT for her services in the first quarter of 2022 but later contested this, claiming her services should be exempt under the childcare exemption
- The Gelderland Court determined that X provided services to the childcare center, not directly to the parents or guardians
- The court ruled that X’s services were considered labor provision, not childcare as defined in the law
- The court noted that the childcare center, not X, provided actual childcare services to the parents or guardians
- Childcare services involve more than just pedagogical work, including providing facilities and meeting specific regulatory requirements, which X did not provide
- Since X did not offer childcare services directly, she did not qualify for the VAT exemption
- The court found no need to refer preliminary questions to the Supreme Court as the exemption’s interpretation did not hinge on whether childcare must be provided “by” rather than “in” a childcare center
- The court dismissed X’s appeal as unfounded
Source: futd.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.
