Higher Education for the Elderly (HOVO) exempt from turnover tax due to the nomination exemption

Decision:

Court’s decision:

– annuls the decision of the court, except for decisions regarding compensation for non-material damage and court fees;

– declares the appeal well founded;

– annuls the decision on the objection;

– grants a refund of an amount of € 78,834.20 in turnover tax;

– orders the inspector to pay the costs of the interested party up to an amount of € 748;

– orders the inspector to reimburse the interested party for the court fee of € 532 paid for the hearing of the appeal.

Source BTW jurisprudentie

See also Roadtrip through ECJ Cases – Focus on ”Exemption of children’s or young people’s education, school or university education, vocational training or retraining” (Art. 132(1)(i))