Foundation X offers HOVO courses for people aged 50 and over for a fee
The Amsterdam Court of Appeal rules that HOVO courses are not exempt from VAT
Services do qualify for the lecture exemption
The State Secretary argues that the Court of Appeal has given too broad an interpretation of the concept of lecture
The Supreme Court declares the State Secretary’s appeal in cassation well-founded
Lectures involve: speaking a text to an audience
Further services deprive the performance of the character of a lecture
The incidental appeal in cassation of X is unfounded
HOVO courses do not qualify for the reduced rate
Lectures and readings are synonymous terms
Entrepreneur can choose between exemption or reduced rate
HOVO courses do not qualify for the reduced rate according to the North Holland Court
Source: nlfiscaal.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.
