The Arnhem-Leeuwarden Court rules that the HOVO courses offered by X fall under the VAT nomination exemption.
X offers HOVO courses, intended for people aged 50 and over. The HOVO courses consist of a series of lectures and lectures. In 2011, after consultation with X, the Tax Authorities concluded that X’s HOVO courses fall under the VAT nomination exemption of art. 11 paragraph 1 part o OB Act 1968 fall. As of September 1, 2016, the Tax Authorities generally take the position that HOVO courses are not covered by the VAT education exemption of art. 11 paragraph 1 part o OB Act 1968, but are taxed with VAT. That is why the Tax and Customs Administration is of the opinion that the VAT nomination exemption no longer applies to X’s HOVO courses.
Source Taxlive
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