Taxable Supplies, Entrepreneurial Status, and Input Tax Deduction of a Spa Town

Provision of spa facilities against spa tax is a taxable supply for consideration
A spa municipality is only considered an entrepreneur if treating it as non-taxable would lead to significant distortions of competition
A municipality only maintains one business for VAT purposes, so all economic activities of the municipality must be included in the VAT assessment, including activities in asset management or taxable support services.

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.