Assessment of Whether the Reduced Rate Applies to the Rental of Sailing Boats for Sports Activities

• The case involves the assessment of whether the reduced tax rate applies to the rental of sailing boats.
• The court will determine if the rental of these boats qualifies as providing an opportunity for sports activities.
• The plaintiff argues that sailing with these boats qualifies as a sport and that they provide a sports facility for this purpose.
• The defendant argues that the rental of the boats is simply a rental service and not providing an opportunity for sports activities.

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.