- Dispute & Background: An independent pedagogical worker (X) contracted directly with registered childcare organizations to provide pedagogical services and contested the VAT paid on these services, arguing they qualify for the statutory childcare VAT exemption under Dutch law.
- Scope of the Exemption: The Arnhem-Leeuwarden Court of Appeal rejected the tax inspector’s argument that the exemption is reserved strictly for the owners/operators of registered childcare centers, ruling that the exemption also extends to independent pedagogical contractors.
- Court’s Decision: Because X possessed the necessary diplomas, was listed in the childcare register of persons, and was linked to the registered centers, her services legally qualified as childcare rather than mere labor provision; consequently, the court reduced the VAT due to zero.
Source Taxlive
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