The Northern Netherlands District Court ruled that the rental of flat-bottomed boats with access to marina facilities does not qualify as providing sports accommodation, so it is subject to the standard 21% VAT rate. The court determined that the facilities in the marina are for storage and comfort, not for practicing sports, and therefore do not qualify for the reduced VAT rate.
Source Taxlive
Join our Linkedin Group on ”VAT Rates – Legislative changes”, click HERE
Latest Posts in "Netherlands"
- Court Decision on Tax Rate for Art Products: Classification and Maker Status Dispute
- Tax Deduction Dispute: Business Use of Apartment and VAT Reclaim Rights in Court Ruling
- Peppol E-Invoicing in the Netherlands: Digital Transformation and Future Integration Strategies
- Guidelines for New VAT Rules on Mixed-Use Properties Effective from July 2025
- 7 Tips to Speed Up VAT Return Processing and Minimize Delays
