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Granting access to the outdoor swimming pool partly taxed partly exempt from VAT

  • A operates an outdoor swimming pool for recreational and educational purposes.
  • The question is whether the fees received for these services are exempt from VAT. If not, the reduced VAT rate applies.
  • The parties agree that the services provided by A involve a single composite performance and the kiosk must be excluded from the assessment.
  • The District Court of Noord-Holland ruled that part of the fees are exempt and part are taxed, allowing A to partially deduct input tax.

Source BTW jurisprudentie

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