Lower VAT rate applies to sports activities on public beach organized by X BV.

• The High Court ruled that the reduced VAT rate applies to sports activities organized by X BV on a public beach
• X BV offers activities on Z beach such as blokarting, beach volleyball, golf disc, rafting, kite flying, paddleboarding, beach soccer, foot volleyball, archery, power kiting, and kite surfing
• X BV uses a beach pavilion as a reception and instruction space, rented containers for storing sports equipment, and a sanitary unit for changing and showering
• X BV believes its activities on the beach qualify as providing sports facilities, but the inspector disagrees
• The High Court confirmed that the reduced VAT rate applies to X BV’s sports activities on a public beach, as long as there is a facility for sports or instruction
• The High Court also stated that the reduced VAT rate applies to services related to sports even if a sports facility is not necessary, as long as there is a facility for instruction or preparation for sports

Source: taxlive.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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