- X must apply the general VAT rate for the rental of sailboats
- The facilities on land do not qualify as a sports facility
- X rents out polyvalken and cabin sailboats from a facility on land
- The facility has docks, storage, an office building, a restaurant, and sanitary facilities
- Renters can use the docks, parking, toilets, showers, and utilities
- X objected to paying VAT at the general rate and argued that it should be the reduced rate for sports facilities
- The court ruled that the facilities are not intended or necessary for practicing sailing as a sport
- X’s appeal was unsuccessful
- The case was heard by the Noord-Nederland Court
Source: taxlive.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.
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