- The court case involves a tax law issue regarding VAT and the calculation of input tax deduction.
- The main question is whether the refund granted in the objection decision was correctly determined.
- The dispute focuses on whether educational activities without student contributions are non-economic and how input tax deduction should be calculated.
- The plaintiff argues that all educational activities should be considered economic, affecting the method of calculating input tax deduction.
- The plaintiff also raises concerns about the principles of neutrality and proportionality.
- The plaintiff requests a preliminary question to the Supreme Court if the court rules against them.
- The defendant disagrees and argues for the dismissal of the appeal.
- It is agreed that the plaintiff does not perform VAT-taxable services for the government subsidy received.
Source: uitspraken.rechtspraak.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.
