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"
- Netherlands Sets Out Four-Phase Plan for Implementing EU ViDA
- Guide to Netherlands Article 23 VAT Deferment: Benefits, Application, and Compliance for Online Sellers
- No VAT Deduction for Luxury Apartment Purchase: Business Use Not Proven, Court Rules
- Rental of Workroom by Silent Partnership: Entrepreneurship Confirmed, VAT Deduction Denied Due to Private Use
- Court Overturns Tax Office Decision on VAT Deduction for Healthcare Complex Development
