A BV offers a virtual sports platform for athletes to access workout videos, instructional content, and healthy lifestyle tips for a fee. The platform also provides personalized sports schedules for subscribers to follow and train at home or another location. The company does not have a physical sports facility. The dispute is whether A’s services qualify for a reduced VAT rate. The Court of Appeal ruled that A does not provide sports facilities, and the recent VAT Rates Directive also does not change this.
Source BTW jurisprudentie
Join our Linkedin Group on ”VAT Rates – Legislative changes”, click HERE
Latest Posts in "Netherlands"
- Impact of 2027 Policy Change on Home Batteries and VAT for Solar Panel Owners
- Supreme Court to Decide Tax Status of Paved Parking Lot: Built or Unbuilt Land?
- VAT Implications for ‘Free’ Online Services: Legal Challenges and Potential Impact on SMEs
- Court Denies Tax Deduction for Family Business Succession Advisory Costs as Private Expenses
- No deduction of input tax for private advisory fees shareholders
