- The case involves a dispute over whether the reduced tax rate applies to the rental of flat-bottomed boats for sports activities.
- The court determines that the rental service is a composite service that includes the use of facilities in the marina.
- The applicable tax rate depends on whether the service qualifies as “giving the opportunity for sports activities” as defined in the tax law.
- The court refers to a European Court of Justice ruling that defines “the right to use sports facilities” as facilities intended for sports and physical education.
- Services related to the use of facilities for horse riding are eligible for the reduced tax rate, but services related to the use of facilities for horse stabling or storage are not.
- The court concludes that the rental service in question does not qualify as the provision of a sports facility.
- The availability of moorings, sanitary facilities, and other amenities does not meet the criteria for a sports facility.
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.
