- The District Court of The Hague ruled that contributions paid to X are not subject to turnover tax, as there is no direct link with the organization of events.
- X is an association of off-road vehicle enthusiasts that organizes events, with members paying dues for access and non-members paying per event.
- The dispute is whether the membership fee is taxable for VAT purposes.
- The court ruled that there is no direct link, as members cannot force the organization of events, and even if they only pay fees to participate in events, the events are not specifically organized to obtain contributions.
- Therefore, the membership fee is not taxable.
Source Taxlive
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