- A nonprofit university’s fee-based right to use its sports center is exempt under the Dutch VAT sports exemption (Article 11(1)(e) VAT Act 1968), even though it is a separate service from education.
- The exemption applies because the sports access service is closely related to sport for persons engaging in sport, and the institution does not aim to make a profit.
- Renting out sports equipment such as tennis rackets is not exempt under the sports exemption.
- Equipment rental generates additional revenue and is in direct competition with taxable commercial providers, so it falls outside the exemption.
Source: kennisgroepen.belastingdienst.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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