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No VAT exemption, but immaterial damages

  • Compensation for Delays: The Zeeland-West-Brabant District Court awarded X BV €500 for immaterial damage due to the objection phase exceeding a reasonable time by two months.
  • VAT Applicability: The court upheld additional assessments, ruling that typing skills courses and licenses provided by X BV are subject to the general VAT rate and not exempt.
  • Legal Process: X BV’s claim focused on compensation for delay in handling their objection, with the court recognizing the delay and ordering compensation based on established facts.

Source Taxlive

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