Taxation of HOVO courses offered by Stichting X

Foundation X offers HOVO courses for people aged 50 and over for a fee

The Amsterdam Court of Appeal rules that HOVO courses are not exempt from VAT

Services do qualify for the lecture exemption

The State Secretary argues that the Court of Appeal has given too broad an interpretation of the concept of lecture

The Supreme Court declares the State Secretary’s appeal in cassation well-founded

Lectures involve: speaking a text to an audience

Further services deprive the performance of the character of a lecture

The incidental appeal in cassation of X is unfounded

HOVO courses do not qualify for the reduced rate

Lectures and readings are synonymous terms

Entrepreneur can choose between exemption or reduced rate

HOVO courses do not qualify for the reduced rate according to the North Holland Court

Source: nlfiscaal.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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