This circular discusses the consequences of the judgment The Escape Center BVBA against Belgian State, case C-330/21, of 22.09.2022 that relates to the applicable VAT rate to the granting of the right to use the sports facilities of a fitness center and to the provision of individual guidance or group guidance . The aforementioned judgment is also important for other sports disciplines involving the granting of a right of access to a sports facility and the provision of guidance, individually or in groups, by the same taxpayer .
Source Fisconet
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