A BV makes sailing yachts available for a fee on the basis of an annual subscription (“fractional sailing”). The subscriptions can be taken out for different types of sailing yachts. Each subscription refers to a specific boat, per boat there are a maximum of 6 regular subscribers/users. The subscription price includes all costs such as harbor dues, insurance, maintenance, professional cleaning, fuel for occasional use and winterizing. A BV also ensures the presence and quality of safety equipment on board such as life jackets, life rafts and flares and offers assistance with questions or calamities. The subscription price depends, among other things, on the type of boat and the number of sailing days included in the subscription. If with the ship as a result of an accident, damage or mechanical defect cannot be sailed for longer than four weeks, A BV must provide a comparable replacement vessel. Each month the subscriber chooses via an online booking system on which days he wants to sail, in accordance with the number of days/parts of day included in the subscription.
Source BTW jurisprudentie
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