- Stichting X provided teachers to primary schools and did not charge VAT on these services.
- X reported the revenue as 0% VAT in its tax returns.
- The tax inspector determined that the standard VAT rate of 21% applied to these services.
- A VAT assessment of €585,837 plus penalties of €26,390 was imposed for 2015-2019.
- X appealed the decision in court.
Source: futd.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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