The Escape Center is a for-profit fitness center. It therefore has to charge VAT on its services. She had been doing this for years at the 21% VAT rate. For the period 2015-2018, she herself established that she had in fact paid too much VAT and claimed 15% VAT back (ie the difference between 21% and 6%). The tax authorities refused to apply the reduced VAT rate of 6% and so a lawsuit was filed.
The administration took its traditional position: admission is subject to 6% and individual supervision and group lessons are subject to 21%. It based this on the Belgian legal text (see below). If no division is made between access and guidance, the whole is subject to 21% VAT, according to the tax authorities.
Source VATconsult
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