- Dispute over whether services can be considered as general educational services exempt from VAT
- The activities consist of checking theses at the request of customers. In addition, the plaintiff also offers a plagiarism check and a citation generator to its customers.
- Services are not focused on knowledge transfer or academic guidance
- Appeal to determine if services qualify as general educational services exempt from VAT
- Court ruling states that education involves transfer of knowledge and skills
- Services provided by the appellant do not meet the criteria for educational services
- Interaction between editor and student is minimal, not focused on knowledge transfer or skill development
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.
