- The reduced VAT rate does not apply to the rental of cabin sailboats.
- The case involves X, who rents cabin sailboats and also provides facilities in a marina.
- X argues that the rental of sailboats qualifies as providing an opportunity for sports activities, therefore the reduced VAT rate should apply.
- The court disagrees and states that the facilities provided by X do not qualify as a sports facility.
- X also does not have an exclusive water course, further ruling out the qualification of a sports facility.
- The ruling was made by the Noord-Nederland Court on December 21, 2023.
Source: nlfiscaal.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
