Online sports platform provider not entitled to a reduced VAT rate

The reduced rate of item b.3 of Table I only applied if the entrepreneur actually made physical accommodation available.  The Court rejected BV X’s reliance on the Decree on Emergency Measures for the Corona Crisis of December 21, 2020, which included an approval with regard to the reduced VAT rate for the online sports services offered by gyms as an alternative.

Source: FUTD

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