Non-economic Activities and Contributions in Education

• The case involves non-economic educational activities.
• The contributions received from students cannot be considered as compensation.
• The Court agrees with the lower court’s decision that the education services provided by the appellant are non-economic activities.
• The contributions received from some students only cover a small portion of the costs.
• The difference between the contributions and the total costs is funded from general resources.
• This indicates that the contributions should be treated as a levy rather than compensation.
• Therefore, the education services do not qualify as economic activities.

Source: uitspraken.rechtspraak.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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