The General Court’s judgment in case T‑444/25, delivered on 10 June 2026, clarifies that within a VAT group, exemption eligibility under Article 132(1)(b) and (g) of the VAT Directive must be met by the specific entity supplying the service, not by the group as a whole. The ruling confirms that a VAT group cannot automatically extend healthcare or social‑welfare exemptions to non‑recognised members. The decision, based on a Dutch VAT group, applies across the EU and requires careful review of group structures for exempt activities.
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Key Takeaways
The ruling states that only the specific entity supplying the service must meet the exemption conditions; the group cannot automatically extend exemptions to non‑recognised members.
Exemptions under Article 132(1)(b) and (g) of the VAT Directive, covering healthcare services and services connected with social welfare and social security.
Yes, the case concerned a Dutch VAT group in the Netherlands, but the principle applies across the EU.
They must ensure that the entity actually performing the service meets all exemption conditions individually.
Primary source
Read the full article at International Tax ReviewThis summary was published on VATfaqs.com on 12 June 2026. It relates to VAT developments in Netherlands. The original source is International Tax Review.
