- 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.
