The European Commission has decided to refer The Netherlands to the European Court of Justice for failing to fully comply with EU rules on VAT exemptions for water sports activities.

Under the VAT Directive, the supply of sport or physical education services by non-profit making organisations is exempt from VAT. However, The Netherlands only grants that exemption if the organisations in question do not employ workers to supply these services, but volunteers. The Commission considers that this additional condition is not allowed by the VAT Directive. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


Gerelateerde artikelen