Court ruling on classification of educational services for VAT exemption

• The taxpayer claimed their services should be exempt from VAT as they are considered primary school education services
• The tax authority argued that the services provided were actually provision of personnel
• The taxpayer did not meet the criteria for the exemption due to lack of recognition as an educational institution
• The court upheld the VAT assessment but cancelled the penalty as the taxpayer had a reasonable argument at the time of the assessment.

Source: uitspraken.rechtspraak.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.

---

---