No VAT exemption for deploying teachers in primary schools; plausible position – Court of Appeal Den Bosch

• 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.

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