Plaintiff, Y, runs a sole proprietorship called ‘X trainings’ and carries out activities in the field of ICT, among other things. Y develops an automation system for an ANBI. Y employs three employees from January 1, 2014 to December 31, 2015 who perform work for the ANBI. Before 1 January 2014, employees did an internship at X training courses as part of their MBO training. No sales tax is stated on the invoices to the ANBI. The inspector states that Y is an entrepreneur for the purpose of turnover tax and that the services consisting of making personnel available are not exempt. The inspector assesses the sales tax for January 1, 2014 up to and including December 31, 2015. Y appeals.
The Noord-Nederland court ruled that Y is an entrepreneur for the sales tax and that the services are not exempt. The education exemption can no longer be applied after completion of the traineeship, and the conditions for the exemption for services of a social or cultural nature are not met either. An appeal to the principle of trust is unsuccessful. The appeal is unfounded.
Source Taxlive.nl
