An association of lovers of a certain motorcycle brand sells products in a webshop and in a club stand. She also sells advertising space in a club magazine. These are taxed activities, but they do not exceed the turnover limit (€ 20,000) of the small business scheme (KOR).
The association will therefore pay VAT from 2020. It does so wrongly, according to the Court of Appeal in The Hague. There is no direct link between the membership fee and the taxed activities of the association.
Source: www.fiscount.nl
