Article in Dutch on the difference in VAT treatment for housing of and caring for horses: “Exempt rental of stable, 6% reduced rate for ‘sporting activities’, and standard rate for everything else.” The latter includes the loose walking of horses in the pasture, instead of putting them in stables. Even though the horse (and their owners) may like it better if they walk loose, together with their friends.
Source: Nieuwe Oogst (Dutch)
