- The tax exemption for the rental of sports facilities depends on the circumstances of each individual case.
- The decision of the European Court of Justice in the “Stockholm Lindöpark” case should also be taken into account.
- Services related to sports and physical exercise should be considered as a whole.
- The term “rental of sports facilities” includes the right to use facilities for sports and physical exercise, as well as their rental for this purpose.
- Since this rental is usually accompanied by other services related to sports and physical exercise, it is not considered a mere passive provision of the property.
- The rental of sports facilities is only exempt from tax under certain conditions, such as when no additional services are provided alongside the rental of the facility and any related equipment.
Source: datenbank.nwb.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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