According to the CJEU, a supply of services consisting of the granting of the right to use the sports facilities of a sports hall and the provision of individual or group support may be subject to a reduced rate of tax on added value, when this support is linked to the use of these facilities and is necessary for the practice of sport and physical education or when this support is incidental to the right to use the said facilities or to their effective use.
Source Aurelie Soldai
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