Lower VAT rate applies to beach activities like blokarting and power kiting – High Court ruling

• The reduced VAT rate applies to blokarting and power kiting on a public beach
• X VOF organizes activities on the beach and uses a beach pavilion for storage and changing rooms
• The beach pavilion is not considered a sports facility by the tax inspector
• The Supreme Court rules that the reduced VAT rate applies to sports activities on a public beach
• The Supreme Court emphasizes the need for a facility designed for sports activities to qualify for the reduced VAT rate

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.