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"
- Simplifying Triangular Transactions in VAT: Navigating Compliance in 2026
- EN16931 Goes ViDA-Ready: What CEN’s 2026 Approval Changes for EU e-Invoicing
- Intrastat Thresholds and Deadlines: Key Changes for 2026 Across EU Member States
- Roadtrip through ECJ cases: Focus on ”VAT rates” (Art. 96-99)
- Roadtrip through ECJ Cases – Focus on ”Exemption” – Currency transactions exclude collectors’ items and numismatic coins
