Court of Gelderland: Reduced VAT rate not applicable to bootcamp lessons starting and ending elsewhere.

• The court assessed whether the reduced VAT rate applies to all bootcamp classes provided by the taxpayer
• The court determined that the reduced rate does not apply to bootcamp classes that do not start and end at a sports facility
• The court found that the reduced rate is only applicable when the service includes the use of a sports facility
• The taxpayer argued that all participants can use the facilities at a specific location, regardless of where the training takes place
• The tax authority argued that the reduced rate does not apply to bootcamp classes held at locations other than the specified sports facility

Source: uitspraken.rechtspraak.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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