No VAT Deduction for Foreign Courses Due to CRKBO Registration, Dutch Court Rules

• No VAT deduction for foreign courses due to CRKBO registration
• Court rules X has no right to VAT deduction for courses outside the Netherlands
• CRKBO registration does not apply cross-border
• X is a Dutch foundation providing aviation safety training
• Registered in CRKBO for VAT exemption on vocational education
• X conducts courses in the Netherlands, EU, and non-EU countries
• Contracts both Dutch and foreign trainers
• Filed VAT returns claiming VAT on foreign trainer costs
• Tax inspector imposed additional assessments and fines
• X argues Dutch law conflicts with VAT directive and neutrality principle
• Dispute over VAT deduction for foreign courses
• Court states CRKBO registration does not affect services by foreign trainers
• VAT exemption not applicable to foreign trainer services
• VAT not deductible for foreign courses
• X’s appeals are dismissed
• Highlights importance of determining VAT status of purchased services
• International businesses with VAT-exempt services in the Netherlands should be cautious

Source: vanoers.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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