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No VAT on association fees for off-road vehicle enthusiasts – Court ruling explained

  • A club of off-road vehicle enthusiasts organizes events for its members
  • Members pay annual dues to access events
  • Non-members pay an entrance fee for each event
  • The club paid VAT on the dues but is appealing the decision
  • The court ruled that there is no direct link between the dues and the events
  • Even if members only pay dues to participate in events, the events are not specifically organized to obtain those dues

Source: fiscount.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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