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Municipality no VAT deduction for making sports fields available

The provision of the sports fields by the municipality in the sports parks could not be characterized as giving the right to use accommodations intended for (football) sport. The role of the municipality was limited to the passive provision of immovable property. In addition, the service by the municipality did not qualify as providing sports facilities, as it did not take care of all elements (maintenance, management, the surveillance and cleaning).

Source: FUTD

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