- 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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