Netherlands Tax structure with the provision of sports fields to a hockey association, no abuse of law 26 April 202135 views1 min read Source BTW jurisprudentie See also CJEU 20 June 2013, C-653/11, Paul Newey, ECLI: EU: C: 2013: 409 Pension fund not exempt from VAT Actual use only applicable if actual use as a whole does not correspond to pro rata
