Reduced VAT rate applies to surfing on sea in containers – High Court ruling.

• The High Court ruled that the reduced VAT rate applies to surfing on the sea
• X VOF operates a surf school with containers on the beach for changing and instruction
• X VOF requested a refund of VAT for providing sports facilities, but was initially denied
• The High Court confirmed that the reduced VAT rate applies to surfing on the sea, even if it takes place in a public area
• The use of a sports facility is not necessary for the reduced VAT rate to apply to sports-related services

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.

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