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Image header Agence Europe
Europe Daily Bulletin No. 11163
Contents Publication in full By article 25 / 37
ECONOMY - FINANCE - BUSINESS / (ae) taxation

Netherlands before court over VAT on watersports

Brussels, 25/09/2014 (Agence Europe) - On Thursday 25 September, the European Commission announced its decision to bring the Netherlands before the Court of Justice of the EU, on the grounds that this country has not fully complied with EU rules on VAT exemptions for activities related to watersports, as provided for by the VAT directive. The Netherlands grants this exemption only if the organisations do not employ paid staff, but volunteers, to provide these watersports-related services. The Commission takes the view that this additional condition is not permitted under the VAT directive. Furthermore, the Netherlands allows a VAT exemption for anchorage and mooring point hire, even if this is not related to sporting activities. The Commission feels that this application is excessively broad. The Commission has already sent a reasoned opinion to the Netherlands calling on the country to comply with the VAT directive, but the Dutch authorities declined to change the legislation. (EL)

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