European General Court Issues Preliminary Ruling on VAT Exemptions for Care Services by Group Member

The European General Court (EGC) June 10 issued a preliminary ruling for Case No. T-444/25, on VAT exemptions for care services by a VAT group member. The taxpayer, a Netherlands-based VAT group providing care services, sought VAT exemption for a member company’s remote supervision services. The Dutch Tax and Customs Administration rejected the request, finding that the supplier didn’t satisfy the exemption condition as a qualifying social welfare body. Upon request for a preliminary ruling, the EGC found that Council Directive 2006/112/EC, on the common system of VAT, must be interpreted as meaning that: 1) VAT exemptions apply only where ...