- HOVO-onderwijs is for individuals aged fifty and older
- X is affiliated with HOVO Nederland and offers about 40 courses
- Court ruled that X’s HOVO courses are not exempt from sales tax under education exemption
- X does not meet the recognition criteria for the exemption
- Courses are also not exempt under the lecture exemption
- X failed to prove courses are merely text recitations for an audience
- Courses cannot be considered lectures under the reduced rate
- The appeal by the Inspector is upheld
- X is entitled to compensation for undue delay
Source:
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.
