Assessment of Whether the Provision of Cabin Sailboats Qualifies as Sports Practice

• The case involves the assessment of whether the reduced VAT rate applies to the rental of cabin sailboats for the purpose of sports activities.
• The court evaluates whether the provision of cabin sailboats qualifies as providing opportunities for sports activities.
• The plaintiff argues that the rental of cabin sailboats qualifies as providing opportunities for sports activities and refers to relevant legal precedents.
• The defendant argues that the rental of sailboats is classified as the rental of vessels and not as providing opportunities for sports activities.
• The defendant also argues that the sailboats and the marina do not qualify as sports facilities as there is no actual sports activity taking place.
• The sailboats are fully equipped and ready for departure in the marina, and the marina is only used for docking and undocking the sailboats.

Source: uitspraken.rechtspraak.nl

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.