A compulsory VAT exemption applies to certain educational servcies. If the form of education is not covered by the exemption, the Member States must apply the standard VAT rate. The EU VAT Directive does not allow Member States to apply the reduced VAT rate to these forms of education. Sports lessons that are offered in combination with a sports accommodation may be VAT-exempt in other EU Member States or taxed at the standard or reduced rate. As in the Netherlands, this will depend on whether the provider is profit-seeking and whether or not it makes sports accommodation available.
Source: taxlive.nl
Latest Posts in "Netherlands"
- When Is a Theatre Drink a Separate VAT Supply? Lessons from the Dutch Supreme Court
- Fraudulent Employee Purchases Lead to VAT Liability Without Deduction for Company
- Correct VAT Deduction Revision for Rented Business Building After Transfer, Says Advocate General
- No VAT Deduction Allowed for Private Purchases; Municipality Entitled to VAT on Invoiced Amounts
- Judge dismisses ChatGPT analysis as evidence of breach of contract
