Court Rules: NO VAT ON ACUPUNCTURE!

For our international readers a short translation of the NRC article in English. The campaign against the VAT already started in 2009 when new efforts to make patients pay tax on acupuncture treatments were made. In 2012 the campaign geared up with the support of a number of volunteers. Roland Pluut was their spokesman and bridged the campaigns of the practitioners’ organizations and patients’ organizations. Despite intensive lobby the VAT was introduced in 2013. After this the collective practitioners’ and patients’ organizations initiated legal cases against this VAT. After several court rulings in favor of the patients (no VAT on health care) the Tax authorities declared after the last ruling against VAT on health care in September 2015 to discuss how to work out the reverse of the VAT levy.

The NRC newspaper editor Merijn Rengers published about the VAT on September 17th, 2015. A short translation of the article:

NRC, editor Merijn Rengers, outline in English

Acupuncturists, chiropractors and other alternative practitioners and doctors do not have to pay VAT more off. According to a series of recent decisions of administrative courts and the Supreme Court.

These rulings cross the government's policy to make alternative treatments than regular treatments. Since January 1, 2013 physicians have to levy 21 per cent tax on the turnover they achieve with treatments such as acupuncture, chiropractic and homeopathy. Regular treatments are exempt from this tax.

The VAT measure, which was to produce annually 65 million euro, was introduced after successful lobbying by the Dutch Association against Quackery (NVTK) in the months preceding the spring Accord of 2012. As a result of the pricing of Alternative treatments went up, and the number of patients and consultations decreased.

Now the measure is reversed the tax authorities will enter discussions with professional associations of alternative practitioners to discuss the practical implications. That says a spokesman for the service.

Last week showed that the VAT liability of acupuncturists neither stands up to the Tax Division in Den Bosch. Accupuncturist Toine Korthout from Sleeuwijk started a case against the VAT tax authorities. The court ruling was in his favor on almost all points. According to the court, the tax authorities shall not discriminate between "alternative" and regular medical treatment by registered doctors.

That distinction had been introduced on January 1, 2013. Korthout - specialized in acupuncture in the ear – qualified this distinction as absurd". "When I examined the blood or urine that was exempt from VAT, but once I did it because I had acupuncture 21 percent tax had to be levied. In principle I didn’t agree with the difference in treatment, but it also led to a rather complex administration. "

"The patient wins," said Roland Pluut of the Dutch Patients' Association for Acupuncture. "We have previously collected over 50 thousand signatures against this VAT levy. Still the government introduced the VAT, which forced us to enforce abolishment of the VAT through the courts. Patients must pay all acupuncture themselves already, and now at least they will not also also need to pay another tax. "

The Supreme Court has now ruled on the levying of VAT on alternative practitioners. In March, the highest judiciary ruled that the activities of a qualified practitioner for the tax authorities did not differ from that of a psychologist or psychiatrist, and therefore not subject to VAT.

Cees Renckens of the Association against Quackery NVTK is very disappointed in the decisions of the Tax Court and the Supreme Court. "I find it incredible that judges who have no understanding of medical issues, proven medical care equate with all kinds of alternative therapies that we know that do not work. We will continue to fight against it, but this is a major setback "

The influence of the NVTK the alternative doctors for years an eyesore. "We found that union too much influence in the Hague," Boersma said on behalf of the chiropractors. "Politicians walk away with the Association against Quackery, but with the VAT file you can see that it is not wise."