Contrary to what the Court of Appeal of The Hague held, the fact that a person is entitled to use a sports facility for the practice of sport does not preclude that person from purchasing a rental service. That means that, in such a case too, the nature of the act or acts of the person providing the immovable property is relevant to the classification of the service. The additional acts performed by the lessor may result in his role being more active than in the case of the letting of immovable property. After it had been established that the provision of sports facilities for the practice of sport was at issue, the Court did not assess whether or not there was an exempt letting.
Source: btwnederland.nl
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