Netherlands: Complaints advisory committee members not subject to VAT (Supreme Court decision)

Netherlands: Complaints advisory committee members

The Supreme Court (Hoge Raad) held that the chairperson or other member of a complaints advisory committee is not a person subject to value added tax (VAT).

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The decision was issued in case 18/02684 (27 June 2020).

This case concerns the Dutch VAT entrepreneurship of a member of a complaints advisory committee. The Supreme Court held that the chairperson or an ordinary member of a complaints advisory committee, within the meaning of Section 7:13 of the General Administrative Law Act (Algemene wet bestuursrecht), does not qualify as a VAT-able person. 

KPMG observation

The decision is contrary to the position of the Dutch tax authorities that previously designated members of a complaints advisory committee as VAT-able persons. The judgment therefore deviates from current Dutch practice, and may have implications for members of complaints advisory committee who receive a fee for their activities.


Read a June 2020 report prepared by the KPMG member firm in the Netherlands

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