Dispute over VAT rate for surf school resolved in favor of business owner

• Vof X had a surf school on the North Sea beach
• X requested a refund of VAT for the second quarter of 2014
• The North Holland Court ruled in favor of X, but the Amsterdam Court of Appeal decided otherwise
• X’s container was not considered a sports facility
• The Supreme Court ruled in favor of X
• X’s services fell within the scope of item b.3 of Table I of the VAT Act

Source: futd.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.