- The District Court of The Hague ruled that contributions paid to X are not subject to turnover tax, as there is no direct link with the organization of events.
- X is an association of off-road vehicle enthusiasts that organizes events, with members paying dues for access and non-members paying per event.
- The dispute is whether the membership fee is taxable for VAT purposes.
- The court ruled that there is no direct link, as members cannot force the organization of events, and even if they only pay fees to participate in events, the events are not specifically organized to obtain contributions.
- Therefore, the membership fee is not taxable.
Source Taxlive
Latest Posts in "Netherlands"
- Tax Classification of Parking Lot Parcels with Paving: A-G’s Conclusion on VAT Status
- E-invoicing obligation in the Netherlands: where does The Hague really stand?
- AG Dutch Supreme Court: When Does Brick Paving Qualify as Developed Land in Dutch Law?
- Benelux Study Day on E-Invoicing (25 March 2025): Conclusions and Strategic Outlook
- Netherlands Reveals Four-Phase Plan for EU ViDA Implementation by 2030 Deadline
