The crossing of the Wadden Sea for sporting performance is considered a sport according to the VAT Act 1968. X, a non-profit foundation, organizes intensive walking tours in the area, focusing on sporting performance, and is exempt from sales tax. The crossing is physically intensive and requires a good level of fitness. Although walking on the mudflats is not typically considered a sport, the specific crossing of the Wadden Sea is colloquially regarded as a sport due to its focus on sporting performance.
Source Taxlive
Latest Posts in "Netherlands"
- Tax Classification of Parking Lot Parcels with Paving: A-G’s Conclusion on VAT Status
- E-invoicing obligation in the Netherlands: where does The Hague really stand?
- AG Dutch Supreme Court: When Does Brick Paving Qualify as Developed Land in Dutch Law?
- Benelux Study Day on E-Invoicing (25 March 2025): Conclusions and Strategic Outlook
- Netherlands Reveals Four-Phase Plan for EU ViDA Implementation by 2030 Deadline
