A compulsory VAT exemption applies to certain educational servcies. If the form of education is not covered by the exemption, the Member States must apply the standard VAT rate. The EU VAT Directive does not allow Member States to apply the reduced VAT rate to these forms of education. Sports lessons that are offered in combination with a sports accommodation may be VAT-exempt in other EU Member States or taxed at the standard or reduced rate. As in the Netherlands, this will depend on whether the provider is profit-seeking and whether or not it makes sports accommodation available.
Source: taxlive.nl
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