A foreign waste collection agency has incurred Netherlands VAT on the service of disposing of ashes resulting from the burning of the waste. The collection agency, normally qualifying as a non-taxable person, claims to entitled to a full refund of this VAT because the burning serves to produce steam which is sold to an electricity company. The High Court of Den Bosch agreed, accepting the view that in disposing of waste, the foreign collection agency acts is direct competition with normal businesses and should therefore be treated as a taxable person. The Ministry of Finance has referred the matter to the Supreme Court.
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