Does a municipality act in the operation of cemeters as government?

17 July 2020 - On 19 June 2020, the Supreme Court ruled whether a municipality acts as a government in the operation of cemeteries. The Supreme Court indicates that the fact that a municipality carries out a statutory task is not sufficient to conclude that that activity qualifies as a government act. The task itself, in this case the operation of a cemetery, must also imply that a municipality acts on the basis of specific governmental powers. As a result, the VAT Compensation Fund (BCF) excludes a full compensation of the VAT charged to the municipality for these activities.

Want to know more? 

Do you have any questions about the procedure discussed above or any other topics? Please contact Sander van Kreijl by email or by telephone: +31 (088) 277 23 12 or Eda Bicer by email or by telephone: +31 (088) 277 10 30. They will be happy to help you.