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No VAT education exemption for exams taken by a non-educational institution

A BV has performed work for the ‘speaking’ and ‘listening’ exam components of the Dutch as a second language state exam for a fee. These activities consisted of developing and drafting assignments, compiling and preparing the exams, testing assignments, as well as processing and assessing the exams taken.

According to A BV, the examination services are exempt from VAT because they must be regarded as “conducting examinations at the end of education as referred to in Article 11, paragraph 1, letter o, of the Act” in Article 8, paragraph 2, of the Implementing Decree , or that the examination services are closely related to education.

Source BTW jurisprudentie


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