- X offers services aimed at deploying teachers in primary schools
- The Inspector has imposed VAT (21%) and fines on X for these services
- The dispute is whether X’s services are exempt from VAT under Article 11, paragraph 1, sub o, of the Dutch VAT Act 1968
- X does not meet the criteria for exemption due to lack of recognition as an educational institution
- The Inspector correctly imposed VAT, but fines are waived due to a plausible argument
- The line between educational services and personnel leasing is thin
- The court ruling was made on July 10, 2024 by the Court of Appeal in Den Bosch.
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.
Latest Posts in "Netherlands"
- Penalty for payment of additional VAT assessment reduced due to incidental negligence
- Decree on Mediation in Securities Transactions with Instructions on the Scope of the Concept of Mediation Published
- Tax Penalty for VAT Reduced Due to Incidental Carelessness; Court Lowers Fine to €1,500
- Thrift Shops Return to Court to Challenge VAT on Second-Hand Goods
- E-invoicing and Digital Reporting for Cross-border Transactions Starting July 2030
