- European Court of Justice ruled that training services financed by European funds are subject to VAT, even for non-profit associations
- Subsidies received from European funds for training services must be included in the VAT taxable base
- Non-profit status does not automatically exempt an organization from being considered a taxable person for VAT purposes
- VAT treatment depends on the overall circumstances of the activity carried out by the entity
Source: eutekne.info
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.
