- A club of off-road vehicle enthusiasts organizes events for its members
- Members pay annual dues to access events
- Non-members pay an entrance fee for each event
- The club paid VAT on the dues but is appealing the decision
- The court ruled that there is no direct link between the dues and the events
- Even if members only pay dues to participate in events, the events are not specifically organized to obtain those dues
Source: fiscount.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.