No VAT exemption or reduced VAT rate for offering HOVO courses

• HOVO-onderwijs is for individuals aged fifty and older
• X is affiliated with HOVO Nederland and offers about 40 courses
• Court ruled that X’s HOVO courses are not exempt from sales tax under education exemption
• X does not meet the recognition criteria for the exemption
• Courses are also not exempt under the lecture exemption
• X failed to prove courses are merely text recitations for an audience
• Courses cannot be considered lectures under the reduced rate
• The appeal by the Inspector is upheld
• X is entitled to compensation for undue delay

Source:

• nlfiscaal.nl
• Taxlive

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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