Stichting A offers HOVO courses for a fee: (short) courses at HBO and university level on various subjects, including architecture, philosophy, art history, classical music and astronomy. Until September 1, 2016, the HOVO courses could be offered VAT-exempt. The Tax and Customs Administration has taken the position that the providers are liable to pay VAT at the general rate after that date. The District Court and the Court of Appeal ruled that the provision of the HOVO courses can be VAT-exempt, because these services fall under the nomination exemption of Article 11, paragraph 1, part p of the OB Act and Article 7 Uitv.besch. fall OB.
Source BTW jurisprudentie
