- The District Court of Gelderland ruled that online typing skills courses offered by X, primarily to primary school students, do not qualify for VAT exemption as vocational education.
- The court determined that the courses lack a direct link to a specific subject or profession and are not primarily aimed at preparing students for a future job, deeming the connection too tenuous.
- X’s arguments based on the principles of equality and neutrality, and direct application of the VAT Directive, were also rejected, resulting in the courses being subject to the standard 21% VAT rate.
Source Taxlive
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