- The Court of Appeal of The Hague ruled that there is no connection between the costs of economic and non-economic educational activities.
- X wrongly claims VAT deduction for non-economic activities.
- X provides secondary education, with 80% financed by a government grant.
- The court ruled that X’s appeal is unfounded and the pre-pro-rata method is in line with the aims and principles of the VAT Directive.
Source Taxlive
