Dutch Court: No VAT Deduction for Foreign Courses Despite CRKBO Registration

• Dutch court rules that X, a foundation providing aviation safety training, is not entitled to deduct input VAT for courses given outside the Netherlands.
• X is registered in the Central Register for Short Vocational Education and Training (CRKBO), which grants exemption from VAT for education services provided in the Netherlands.
• The court states that the CRKBO registration does not have cross-border effect, meaning it only applies to X’s services in the Netherlands, not to the services provided by trainers to X.
• X failed to demonstrate that it paid VAT in foreign countries.
• X’s appeals were dismissed.

Source: taxlive.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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