- 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.
Latest Posts in "Netherlands"
- Low-Care Hospice Entitled to VAT Deduction for Services Provided, Court Rules
- Court Allows Partial VAT Deduction for New Complex Construction Costs; Appeal Partially Successful
- No VAT Deduction for New Atelier House Construction, Court Rules Against Taxable Rental Option
- Netherlands 2026 Tax Plan: VAT Reversal, Property Rules, and Cross-Border Compliance Changes
- Court Ruling on Customs Debt Liability and Warehouse Regulation Compliance in Noord-Holland Case
