A BV offers a virtual sports platform for athletes to access workout videos, instructional content, and healthy lifestyle tips for a fee. The platform also provides personalized sports schedules for subscribers to follow and train at home or another location. The company does not have a physical sports facility. The dispute is whether A’s services qualify for a reduced VAT rate. The Court of Appeal ruled that A does not provide sports facilities, and the recent VAT Rates Directive also does not change this.
Source BTW jurisprudentie
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