- The Court of Appeal of The Hague ruled that there is no connection between the costs of economic and non-economic educational activities.
- X wrongly claims VAT deduction for non-economic activities.
- X provides secondary education, with 80% financed by a government grant.
- The court ruled that X’s appeal is unfounded and the pre-pro-rata method is in line with the aims and principles of the VAT Directive.
Source Taxlive
Latest Posts in "Netherlands"
- Penalty for payment of additional VAT assessment reduced due to incidental negligence
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- Tax Penalty for VAT Reduced Due to Incidental Carelessness; Court Lowers Fine to €1,500
- Thrift Shops Return to Court to Challenge VAT on Second-Hand Goods
- E-invoicing and Digital Reporting for Cross-border Transactions Starting July 2030
