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Provision of sports facilities to primary schools by municipality is not an economic activity

A municipality owns a number of sports facilities and makes them available to schools in primary education on its territory.  According to the Court of Justice, the municipality does not receive compensation from primary schools for the provision of sports facilities, and as such, there is no economic activity. The input VAT attributable to this provision is not deductible.

Source: btwjurisprudentie.nl