VATupdate

According to AG, VAT nomination exemption also applies to HOVO courses

Advocate General Ettema is of the opinion that the nomination exemption applies to the HOVO courses. Ettema believes that it is beyond reasonable doubt that ‘lectures and similar services (…) which serve to promote science or general development’ qualify as cultural services within the meaning of the VAT Directive provision under Dutch law.

Source Taxlive

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