Plaintiff is an association of enthusiasts of a particular brand of motorcycles. In the court’s opinion, it wrongly paid VAT on its tax return. It is true that it carries out some taxed performances, such as the sale of products in the webshop/club stand and the sale of advertising space in the club magazine, but this does not exceed the turnover limit for SMEs. It is not plausible that with regard to the contribution that the claimant collects, there is a direct relationship with her economic performances.
Source: rechtspraak.nl
