Supreme Court: no VAT exemption for debt counseling, budget management, and protective administration in profit-seeking activities

7 July 2023 - On April 14, 2023, the Supreme Court ruled that services such as budget managment, mediation and advisory services, and protective administration do not qualify for the social-cultural VAT exemption within the context of debt counseling. Although these services are classified as social work, they are not exempt from VAT.