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No reduced VAT rate for blokarting and power kiting

In the subject matter there is no question of making a (right to use a) sports facility available by the interested party. In the opinion of the Court, the space in the beach pavilion cannot be regarded as a sports accommodation. In view of the nature and design, this location is clearly not intended for the practice of sports. The fact that this location is used for sports does not change that.

hen asked at the hearing before the Court, the interested party stated that the event beach is a public area determined by the municipality that can also be used by others than the interested party. The use takes place according to the principle: ‘first come, first served’. Under those circumstances, it cannot be said that the case of the interested party is comparable to the case that led to the Supreme Court 10 August 2007, 43 169, ECLI:NL:HR:2007:AZ3758 (the Four Days Judgment). In it, the Supreme Court ruled that start and finish, with the associated facilities, which together with a course are reserved for that sport during the duration of the sport, can fall under the term ‘sports accommodation’. Unlike the organizers of the Four Days Marches,

The Court finds support for this judgment in the judgment of the CJEU of 22 September 2022, ECLI:EU:C:2022:719, (The Escape Center). In it, the ECJ considered that a service consisting of the granting of the right to use the sports facilities of a fitness center and the provision of individual guidance or group guidance may be subject to a reduced rate if this guidance is related to the use of these accommodations and is necessary for the practice of sports or when such guidance is additional to the right to use those accommodations.
The Court is of the opinion that the use of a sports facility for the practice of blokarting and power kiting is not necessary, so that the reduced rate is therefore not applicable.

 

Source: rechtspraak.nl

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