Qualification of Educational Services as Non-Economic Activity; No Higher Input VAT Deduction

• Stichting X provides MBO education to students
• Students under 18 do not pay for their education at X
• Students over 18 pay tuition fees to DUO for full-time MBO courses and to X for part-time courses
• X provides both taxable and exempt education services
• Hof Den Haag confirms that X’s activities are non-economic
• X must calculate VAT deduction based on pro rata calculations
• X is not entitled to higher VAT deduction
• Claims of neutrality, proportionality, and equality principles being violated are rejected

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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