The Escape Center operates fitness centers in Belgium. The use of the fitness equipment takes place individually or in groups, with or without limited supervision. She also offers personal training and group lessons. The Escape Center has always declared 21% VAT, but is of the opinion that the reduced VAT rate applies to its total activity.
The Court of Ghent points out that, according to the Dutch tax authorities, services such as giving lessons, instructions or guidance fall under the concept of ‘providing the opportunity to exercise’, to which a reduced VAT rate applies. The referring court also indicates that it is inclined, after reading the judgment in Baštová , to consider that the right to use sports facilities falls under the reduced VAT rate, even if individual or group counseling is provided.
A service consisting in granting the right to use the sports facilities of a fitness center and in the provision of individual or group counseling may, according to the ECJ, be subject to a reduced VAT rate if this counseling is related to the use of these accommodations and is necessary for the practice of sports and physical education or when this guidance is additional to the right to use those accommodations or the actual use of those accommodations.
Source BTW jurisprudentie
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