Standard VAT rate applicable to rental of cabin sailboats – No reduced rate for sports facilities

• The general VAT rate applies to the rental of cabin sailboats.
• The court ruled that the provision of cabin sailboats and the use of facilities in a marina does not qualify as providing the opportunity for sports activities.
• The rental includes the use of the sailboat, docking facilities, parking, toilets, showers, and utilities.
• The dispute is whether the rental qualifies as providing the opportunity for sports activities.
• The entrepreneur argues that the rental qualifies as a sports facility.
• The inspector argues that the rental is simply the rental of a boat and not the provision of sports activities.
• The court agrees that it is a composite service but concludes that it does not qualify as providing the opportunity for sports activities.
• The court states that the rental does not include the right to use a sports facility.
• The court refers to the VAT directive for the definition of a sports facility.

Source: fiscaalvanmorgen.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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