- 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"
- Thrift Shops Return to Court to Challenge VAT on Second-Hand Goods
- E-invoicing and Digital Reporting for Cross-border Transactions Starting July 2030
- Amendment to VAT Assessment Decision on Tank Cards and Interest Charges
- Thrift Shops Return to Court Over VAT Collection Dispute
- Customs Court Rules Doctor Role Play Set as Toys, Not Clothing
