Higher education for the elderly is subject to exemption from value-added tax
The Amsterdam Court of Appeal rules on appeal that the exemption from nomination applies. X is actually an institution under common law and the courses serve to promote science or general development.
Stichting X provides university education and is funded by the government. In addition, it offers so-called HOVO courses for adults from the age of 50. HOVO stands for Higher Education for Seniors. These are general education courses at the level of first-year students. It aims to enhance the independence, competence and responsibility of older adults. It is in dispute whether the courses fall under the exemption from VAT. According to the District Court of Nord-Holland, the education exemption from VAT does not apply. S argues on the appeal that the exemption from nomination applies.
The Amsterdam Court of Appeal rules on the application of the exemption from nomination. X is actually an institution under common law and the courses serve to promote science or general development. Despite the 25% profit margin that X applies to variable costs, the courses are offered for a fee that primarily serves to cover costs. X’s allure is justified.
Sales tax enforcement order 1968 7.
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