Ruling: VAT Exemption for Participation in Sports Activities Conducted by Foundation

• Request for interpretation of VAT exemption for participation fees in sports activities conducted by a foundation
• Description of the factual situation involving a non-profit organization conducting sports activities
• The foundation is not a registered VAT taxpayer but is registered in the National Court Register
• The foundation’s goal is to support and promote sports and physical culture, as well as organize sports competitions
• The foundation conducts sports activities such as training sessions and competitions in a specific sport
• The sport is for advanced athletes and has specific rules and regulations set by the International Federation
• Participation in the sport requires physical fitness and training

Source: sip.lex.pl

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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