Whilst leaving the ultimate decision to the referring Court, the European Court was of the view that EU legislation must be interpreted as meaning that a supply of services consisting of permission to use sporting facilities in a fitness centre and the supply of individual or group coaching may be subject to a reduced rate where that coaching is linked to the use of those facilities and is necessary for the practice of sports and physical education or where that coaching is ancillary to the use of those facilities.
Source KPMG
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- ECJ Overturns VAT Deduction Timing Rules: New Challenges for Tax Authorities and Businesses
- EU Abolishes the EUR 150 Customs Duty Exemption for Low‑Value Imports
- Abolition of the customs duty exemption for small consignments under EUR 150: what does this mean for e-commerce?
- Agenda of the ECJ/General Court VAT cases – 8 Judgments, 1 AG Opinion and 2 Hearings till March 18, 2026
- New ECG Case T-96/26 (TellusTax Advisory) – No details known yet
