The court decided that the reduced VAT rate does not apply to the rental of cabin sailing yachts and the provision of marina facilities. The dispute was whether the rental of cabin sailing yachts can be considered as providing an opportunity to practice sports. The court ruled that the use of marina facilities does not constitute providing an opportunity to practice sports, so the reduced VAT rate does not apply. The entrepreneur will receive non-material compensation due to the lengthy legal procedure.
Source Taxence
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