- Tax Exemption Changes: A, an entrepreneur providing typing courses, lost her sales tax exemption in 2019, effective from 2020, meaning her courses will now be taxed.
- Court Ruling on Exemption: The Zeeland-West-Brabant District Court ruled that typing courses are not exempt from VAT as vocational training, as they are general skills not directly linked to a specific profession. Exemptions may apply if the courses are for employees or work purposes, but A must prove this.
- Licensing and Educational Exemptions: Typing courses are not part of the regular educational program, and A is not recognized as a public law body or educational establishment. Thus, the education exemption and reduced tax rate do not apply to her courses or licensing of software to primary schools, which are taxed at the general rate.
Source BTW jurisprudentie
