The District Court of Noord-Holland decides that a digital environment is an independent performance for a teaching method. For the average customer, the license serves a separate interest. The separate payment and the choice of customers also support this. The low VAT rate does not apply.
Source Taxlive
Latest Posts in "Netherlands"
- Tax Authority Offers Option for Digital Mail Starting December 2025
- Court Confirms Additional Tax Assessment and Denies Reliance on Small Business Scheme and Trust Principle
- VAT Deduction Denied for Advisory Costs in Family Business Succession: Dutch Court Clarifies Criteria
- VAT Increase Threatens Entire Tax Plan in Dutch Parliament
- Cabinet Seeks Alternatives to VAT Hike on Culture, Eyes Unusual Tax Exemptions
