Advocate General: courses for older learners are exempt lectures

Advocate General Ettema advises the Supreme Court that providing these courses falls within the exemption for lectures. Good news for institutions, provided they object in time.

Several Dutch institutions offer higher education for older learners: academic courses for people aged 50 and over. Until 1 September 2016 these were offered without VAT. The Dutch Tax Administration then took the national position that institutions must charge 21% VAT from that date, forcing prices up considerably.

Three institutions challenged that position. Our colleague Matthijs van der Wulp acts for two of them. One of those cases is now before the Supreme Court, the other is pending before the Court of Appeal in 's-Hertogenbosch.

The opinions

In the case before the Supreme Court, the Court of Appeal in Amsterdam held that providing these courses is exempt under the VAT exemption for lectures. The Court of Appeal in Arnhem-Leeuwarden reached the same conclusion in another case. The State Secretary for Finance appealed against both.

Advocate General Ettema has delivered her opinions in these cases. She sets out her view that providing these courses falls within the exemption for lectures. It is now for the Supreme Court to decide.

What this means for you

For institutions offering these courses the opinions are good news. Anyone who has not yet objected to the VAT charged would do well to do so as soon as possible. Objecting in time ensures that a favourable decision from the Supreme Court results in a refund of the VAT wrongly paid in the past.