The Supreme Court ruled that X bv cannot apply the VAT education exemption to its examination services. X bv is not an educational institution. Also, X bv is not an organization that is recognized as a body with similar purposes.
Source: taxlive.nl
Latest Posts in "Netherlands"
- VAT and School Building Transfers: Economic Activity, Consideration, and Legal Certainty in Dutch Case Law
- New policy note on intermediation in share transactions
- No Excuse for Unpaid VAT Without Filing Invitation; Fine Upheld but Reduced to €1,500
- No VAT Deduction for Exempt Rental by Partnership to BV, Court Den Bosch 2025
- Penalty for payment of additional VAT assessment reduced due to incidental negligence
