The court is of the opinion that plaintiff, an educational institution, does not carry out any economic activity with the education it provides to students under the age of 18 and with the BOL training. Plaintiff must divide the costs it has incurred for both its economic and non-economic activities for the right to deduct input tax into a part for which it is entitled to deduct input tax and a part for which it does not have that right (the so-called ‘ pre-pro rata’).
Source: rechtspraak.nl
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