- A foundation operates a community center with various facilities and rents out halls mainly to social-cultural organizations.
- The foundation aims to promote social cohesion in the village and earns income from hall rentals, subsidies, and bar sales.
- The Knowledge Group on VAT states that hall rentals are exempt under specific legal provisions, but exemptions for social-cultural services do not apply.
- The foundation’s activities include renting spaces and bar sales, which support social gatherings but are not typical of a social-cultural institution.
- The foundation can use specific regulations for bar sales under certain conditions.
Source: fiscount.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.
