- The case involves a Dutch educational institution registered in the Central Register for Short Vocational Education (CRKBO).
- The institution provides training both domestically and internationally, which falls under the education exemption.
- The court examines whether the institution is entitled to deduct input VAT related to courses outside the Netherlands.
- The court also assesses whether the VAT on foreign trainers was correctly shifted to the institution.
- The court analyzes the legal framework, including the Dutch VAT Act and the EU VAT Directive.
- The court determines that the CRKBO registration means all vocational education offered by the institution in the Netherlands falls under the education exemption.
- The court clarifies that the institution’s services are exempt regardless of whether the other member state where the courses are offered has recognized the institution.
- The court addresses the argument that Dutch legislation conflicts with the VAT Directive or the principle of neutrality.
- The court concludes that the Dutch legislation does not violate the VAT Directive or the principle of neutrality.
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.
