VATupdate

VAT exemption for organizer of HOVO courses

The Court interpreted the condition defined in the lecture exemption that the remuneration for the lectures and similar services was primarily intended to cover costs in accordance with the condition of application implemented in the lecture exemption in Article 133(a) VAT Directive 2006. In that case, it was not in dispute that X qualified as a non-profit making institution as referred to in Article 133(a) VAT Directive 2006, so that this condition was met. The Court ruled that the lecture exemption applied to X’s coursework.

Source: FUTD

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