With a few exceptions, the services provided by sports organisations are exempt from VAT. The letting of moorings and storage spaces for boats constitutes a taxable supply for VAT purposes. Where the letting is carried out by a water sports organisation, it is exempt under Dutch law provided that the organisation uses volunteers to provide its services. As soon as the organisation employs staff, the exemption no longer applies. The European Commission considers that Dutch law is not in line with the European VAT Directive. As the Netherlands refuses to amend the law, the Commission is now taking the Netherlands to the Court of Justice of the European Union.<\/p>\n
According to the Commission, on the one hand, the exemption should be limited to the letting of moorings in the context of sporting activities. On the other hand, the Netherlands must extend the exemption by applying it also to water sports organisations with paid staff. Under the VAT Directive, a condition for the exemption for sporting activities is that the services are provided by a non-profit organisation. Such an organisation may employ paid staff.<\/p>","protected":false},"excerpt":{"rendered":"
De diensten van sportorganisaties zijn, behoudens enkele uitzonderingen, vrijgesteld van omzetbelasting. De verhuur van lig- en bergplaatsen voor boten is voor de omzetbelasting een belaste prestatie. Wanneer de verhuur gebeurt door een watersportorganisatie, dan is de verhuur volgens de Nederlandse wet vrijgesteld mits de watersportorganisatie voor haar diensten gebruik maakt van vrijwilligers. Zodra de organisatie […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-101","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/101","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=101"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/101\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=101"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=101"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}