The Arnhem-Leeuwarden Court rules that the HOVO courses offered by X fall under the VAT nomination exemption.
X offers HOVO courses, intended for people aged 50 and over. The HOVO courses consist of a series of lectures and lectures. In 2011, after consultation with X, the Tax Authorities concluded that X’s HOVO courses fall under the VAT nomination exemption of art. 11 paragraph 1 part o OB Act 1968 fall. As of September 1, 2016, the Tax Authorities generally take the position that HOVO courses are not covered by the VAT education exemption of art. 11 paragraph 1 part o OB Act 1968, but are taxed with VAT. That is why the Tax and Customs Administration is of the opinion that the VAT nomination exemption no longer applies to X’s HOVO courses.
Source Taxlive
Latest Posts in "Netherlands"
- Mandatory VAT Exemption for Debt Assistance Services from January 2026 if Law Passes Senate
- Mandatory VAT Exemption for Debt Counseling Services Starting January 1, 2026
- EU Trader Portal Outage: ACE and CVA Licenses Not Visible, Workaround Available
- Scheduled Maintenance: Excise Goods Transport (EMCS) Unavailable November 1, 2025, 08:00–10:00 CET
- VAT on Accommodation Increases to 21% from January 1, 2026; Split Rates for Packages
