- Company organizes outdoor sports activities on beach
- Company charged with VAT, claims entitled to reduced rate
- District Court ruled in favor of company
- Court of Appeal overturned District Court’s decision
- Supreme Court overturned Court of Appeal’s decision
- Supreme Court held company’s activities qualify for reduced rate of VAT
- Activities constitute giving of opportunity to engage in sports
- Company provides instruction, facilities, and services for sports
- Activities on public beach do not prevent company from qualifying for reduced rate of VAT
Source: uitspraken.rechtspraak.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.
