- The Court of Appeal of ‘s-Hertogenbosch ruled that a letter from the tax inspector dated August 11, 2016, constituted a valid and express termination of previous trust regarding the tax exemption status of courses offered by Stichting X.
- This ruling stems from an earlier Supreme Court decision that courses for individuals aged 50 and older (Higher Education for the Elderly) do not qualify for the education VAT exemption, meaning Stichting X was correct in paying VAT from September 2016.
- The Court of Appeal found that the inspector’s letter, by stating that the courses would be taxed from September 1, 2016, sufficiently communicated the change in tax treatment, and the inspector was not legally required to provide detailed reasons for the altered view.
Source Taxlive
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