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Commission Takes Court Action against The Netherlands over VAT exemption for Water Sport Activities

The Netherlands’ VAT treatment of water sports activities is in conflict with the European Commission and the matter has been referred to the European Court of Justice.

Under the VAT Directive, the supply of sport or physical education services by non-profit making organisations is exempt from VAT.

The Netherlands only grants that exemption if the organisations in question do not employ workers to supply these services, and uses volunteers instead. The Commission considers that this additional condition is not allowed by the VAT Directive.

The Commission already sent a reasoned opinion formally requesting The Netherlands to comply with the VAT Directive, but the Dutch authorities refused to change the law according to the Commission. See the Commission’s website for further details.