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The provision of sports parks by the municipality to football associations is rental

The Municipality of Barendrecht is the owner of sports parks A and B. At Sports park A, football club C is the economic owner of two competition and training fields, an artificial turf field and a boarding field. C rents out these fields to the municipality. In return, the municipality granted C the exclusive right, in return for payment, to use these fields, as well as two traditional football fields and the main field at sports park A, 24 hours a day, every day of the week.

Source BTW jurisprudentie

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