In its judgment Golfclub Schloss Igling (Case C-488-18), the ECJ defined the scope of the VAT exemption for sports-related services. The decision affects all sports. Contrary to the case law of the German Federal Fiscal Court, it is not possible to directly invoke Art. 132 para 1 lit. m of the VAT Directive. Court and green fees, as well as racket and ball rental can no longer be exempted from VAT. The national exemption according to § 4 No. 22 lit. b) German VAT Act is not necessarily linked to a formally approved non-profit status pursuant to the German Fiscal Code.
Source: kmlz.de
