The Amsterdam Court of Appeal ruled that courses for people aged 50+ offered by a university institution, which consist of a series of lectures, fall under the VAT exemption for designated lectures. However, the Supreme Court disagreed, stating that the delivery of a text to an audience does not qualify as a lecture. The use of audio/visual means and responding to audience questions does not preclude the exemption, but providing study materials does. As a result, the HOVO courses are not considered ‘lectures and similar services’ and are subject to the normal VAT rate.
Source Taxence
