- A rents out polyvalken and cabin sailboats from a marina that also functions as a transient harbor.
- The question is whether A’s rental of the boats qualifies as providing an opportunity for sports activities and therefore qualifies for a reduced VAT rate.
- The court determines that the facilities provided by A, such as moorings, sanitary facilities, and other amenities, do not qualify as a sports facility.
- These facilities are primarily for boat storage and user comfort, rather than for sports activities.
- Therefore, the court concludes that A’s rental service does not qualify for the reduced VAT rate for sports activities.
Source: btwjurisprudentie.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.
