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No VAT on Full-time Adult Education: Dutch Court Ruling on Economic Activity

  • Hof Den Haag ruled that there is no direct link between government funding for education and payment of tuition fees to DUO
  • X offers both part-time and full-time vocational education programs
  • Students over 18 pay tuition fees to DUO or course fees to X
  • X argues that both forms of education should be considered as taxable supplies for VAT purposes in 2018

Source: inview.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.

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