- Hoge Raad ruled no reduced VAT rate for online sports platforms
- X considered VAT entrepreneur for virtual sports services
- X does not have physical sports facility for subscribers
- X appealed against paying VAT at general rate
- Lower courts upheld decision that X does not qualify for reduced rate
- European Court of Justice’s definition of ‘sporting facility’ does not apply to X
- X’s services not similar to those covered by reduced rate
- Appeal to Hoge Raad rejected on July 5, 2024
Source: nlfiscaal.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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