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    Van Doorne attended the VAT consultation of the education sector

    The education sector is moving and this increasingly leads to questions related to tax and education laws. Daniƫlle Westerhoff, Jochem Streefkerk and Rob de Win were invited to attend an official consultation between departments and interest groups.

    Current issues and topics

    Three issues are currently relevant: (i) primary schools and childcare locations are increasingly transformed into Integrated Child Centres; (ii) from primary to vocational education, educational institutions are facing demographic shrinkage; and (iii) due to the introduction of the Work and Security Act (WWZ), schools are struggling with the question of how to organise a replacement pool on a tax-friendly manner. In short, all focus is on cooperation.

    Key point taxation

    Fiscal and education laws and regulations are not always clear (and sometimes even contradictory in content) and leave (too) little room for this type of partnerships. We know that some Tax Inspectorates doubt whether educational institutions qualify as entrepreneurs for VAT purposes. This doubt, as we understand it, mainly emerged after the judgement of the Supreme Court on 15 June 2012 (No. 10/01746.). We do not understand this doubt and we have substantiated why we think that educational institutions should be classified as entrepreneurs for VAT purposes, without making a distinction between government-funded special and public educational institutions.

    Objective and follow-up

    The consultation was aimed at forming a common understanding of the problem and possible solutions. With our extensive experience, we could contribute to the subsequent steps to be taken by the departments. We found the consultation beneficial and consider it a great way to use our experience for new policies and new laws and legislation. Van Doorne has been asked to (continue to) provide advice during the follow-up stage.

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