- The Court of Appeal of The Hague ruled that there is no connection between the costs of economic and non-economic educational activities.
- X wrongly claims VAT deduction for non-economic activities.
- X provides secondary education, with 80% financed by a government grant.
- The court ruled that X’s appeal is unfounded and the pre-pro-rata method is in line with the aims and principles of the VAT Directive.
Source Taxlive
Latest Posts in "Netherlands"
- Hospice performance does not qualify as exempt service or short stay
- Assessment of Dispute: Single or Multiple Services in Hospice Guest Care and Tax Implications
- Netherlands Suspends €2 Handling Fee on Non-EU Parcels, Awaits EU Customs Measures in 2026
- Decision on the introduction of a national handling fee postponed
- No VAT Fiscal Unity Without Financial Integration, Rules Advocate General Ettema
