- No VAT deduction for foreign courses due to CRKBO registration
- Court rules X has no right to VAT deduction for courses outside the Netherlands
- CRKBO registration does not apply cross-border
- X is a Dutch foundation providing aviation safety training
- Registered in CRKBO for VAT exemption on vocational education
- X conducts courses in the Netherlands, EU, and non-EU countries
- Contracts both Dutch and foreign trainers
- Filed VAT returns claiming VAT on foreign trainer costs
- Tax inspector imposed additional assessments and fines
- X argues Dutch law conflicts with VAT directive and neutrality principle
- Dispute over VAT deduction for foreign courses
- Court states CRKBO registration does not affect services by foreign trainers
- VAT exemption not applicable to foreign trainer services
- VAT not deductible for foreign courses
- X’s appeals are dismissed
- Highlights importance of determining VAT status of purchased services
- International businesses with VAT-exempt services in the Netherlands should be cautious
Source: vanoers.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.
