The Netherlands: VAT consequences of ECJ case law C-18/12 on the term “sport” and interpretation by the Supreme Court on the term “granting the right to use a sport facility”

by Robbert-Paul van der Velde[1]   Introduction The European Court recently commented on the term “sport”. This was done in the Město Žamberk case (ECJ 21 February 2013, C-18/12) regarding the request for a preliminary ruling concerning the interpretation of … Continue reading

THE NETHERLANDS: REALIZATION OF GOVERNMENTAL SPORTS ACCOMODATIONS AND VAT, OVERVIEW AND RECENT DEVELOPMENTS By Dr. Rijkele Betten

THE NETHERLANDS: REALIZATION OF GOVERNMENTAL SPORTS ACCOMODATIONS AND VAT, OVERVIEW AND RECENT DEVELOPMENTS   By Dr. Rijkele Betten[1] Introduction Although many sports activities can be done anywhere in the public area (e.g. running or biking) or even in the private … Continue reading

France: Sports services, accommodation and VAT – overview and recent developments by Henri Bitar & Thomas Vanhee , attorneys, CMS Bureau Francis Lefebvre, Paris, France

France: Sports services, accommodation and VAT – overview and recent developments   by Henri Bitar[1] & Thomas Vanhee[2], attorneys, CMS Bureau Francis Lefebvre, Paris, France   Introduction   This article follows the article published by Dr. Rijkele Betten in the … Continue reading

Italy: Comparative survey of VAT relating to sporting activities and sports accommodations by Francesca Nigro and Marco Ettore

Italy: Comparative survey of VAT relating to sporting activities and sports accommodations   by Francesca Nigro[1] and Marco Ettore[2]   Introduction   In Italy, there is no special VAT legislation in respect of sporting activities and sports accommodations, apart from … Continue reading