The Court of Appeal of The Hague ruled that there was no direct link between the government contribution for education by the Ministry of Education, Culture and Science or the payment of tuition fees to DUO by students and the education provided. X offers part-time and full-time MBO courses. Pupils over 18 pay tuition fees to DUO or course fees to X, depending on the course type. X argued that both forms of education should be considered supplies for VAT purposes and applied for an additional refund. The inspector stated that BOL education is a non-economic activity and granted a lower refund. The Court ruled that BOL education is non-economic, X receives no remuneration, and there is no direct link between the education and the contributions paid by pupils. The appeal was unfounded.
Source Taxlive
