- The Gelderland District Court ruled that Association X can rightfully claim the copyright exemption for its Binas books, which are educational resources for high school biology, physics, and chemistry. The court determined that Association X, not its individual editorial members, qualifies as the “writer” because the work involves extensive knowledge and intellectual effort. Consequently, the payments made to the editorial members are considered similar to remuneration for a board member and are not subject to VAT, overturning the inspector’s earlier revocation of the exemption.
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.
