- X rents out classic flat-bottomed sailing vessels for typically one (mid)week periods.
- The vessels have various amenities such as sailing equipment, seating areas, sleeping accommodations, toilets, and cooking facilities.
- X owns a marina from which the rentals take place.
- The dispute in this case is whether X’s service can be classified as providing the opportunity for sports activities with the provision of a sports facility.
- The court rules that the amenities provided by X cannot be considered a sports facility on their own or together.
- X also does not have an exclusive course on the water, so there is no provision of a sports facility in that regard either.
- As a result, the reduced VAT rate does not apply to X’s services.
Source: nlfiscaal.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.
