Comments on ECJ C-330/21: Use of sporting facilities whether subject to the reduced rate

Whilst leaving the ultimate decision to the referring Court, the European Court was of the view that EU legislation must be interpreted as meaning that a supply of services consisting of permission to use sporting facilities in a fitness centre and the supply of individual or group coaching may be subject to a reduced rate where that coaching is linked to the use of those facilities and is necessary for the practice of sports and physical education or where that coaching is ancillary to the use of those facilities.

Source KPMG

See also ECJ C-330/21 (The Escape Center) – Judgment – Reduced VAT rate applicable to use sports facilities and if no individual/group guidance is provided

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