VATupdate
netherlands

Share this post on

No VAT exemption for teacher rental by foundation: Court ruling on educational services.

  • Stichting X rents highly qualified personnel to primary schools for teaching tasks
  • X cannot use the education exemption in VAT because it is not a recognized educational institution for primary education
  • Inspector imposes a VAT assessment for the period April 1, 2015 to December 31, 2019
  • Default penalties are imposed for the years in question
  • The ‘s-Hertogenbosch Court rules that there is a plausible argument

Source: inview.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.

Sponsors:

Advertisements: