- The High Court ruled that the reduced VAT rate applies to sports activities organized by X BV on a public beach
- X BV offers activities on Z beach such as blokarting, beach volleyball, golf disc, rafting, kite flying, paddleboarding, beach soccer, foot volleyball, archery, power kiting, and kite surfing
- X BV uses a beach pavilion as a reception and instruction space, rented containers for storing sports equipment, and a sanitary unit for changing and showering
- X BV believes its activities on the beach qualify as providing sports facilities, but the inspector disagrees
- The High Court confirmed that the reduced VAT rate applies to X BV’s sports activities on a public beach, as long as there is a facility for sports or instruction
- The High Court also stated that the reduced VAT rate applies to services related to sports even if a sports facility is not necessary, as long as there is a facility for instruction or preparation for sports
Source: taxlive.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.
