A Dutch court ruled that hospice services are not exempt from VAT and are subject to the normal 21% rate. The foundation providing the services is entitled to deduct input VAT and received refunds for 2019 and 2020. The decision clarifies that the combined service is one indivisible performance and does not qualify for short‑stay or exemption.
The court ruled that hospice services are subject to the normal 21% VAT rate.
Yes, the foundation has the right to deduct input VAT for its services.
The court granted €29,341 for 2019 and €5,649 for the four quarters of 2020.
No, the hospice service is considered one indivisible performance and does not qualify for short‑stay or exemption.
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