The Northern Netherlands District Court ruled that the rental of polyvalks and cabin sailing yachts by A does not qualify for the reduced VAT rate for sports accommodations. The court determined that the facilities provided by A, including moorings, sanitary facilities, and storage, do not constitute sports accommodations and are not essential for the practice of sailing sports. Therefore, the rental of the yachts does not qualify for the reduced VAT rate.
Source BTW jurisprudentie
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