This document is an excerpt from the EUR-Lex website
Document 62021CA0330
Case C-330/21: Judgment of the Court (Eighth Chamber) of 22 September 2022 (request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Gent — Belgium) — The Escape Center BVBA v Belgische Staat (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 98 — Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services — Annex III, point 14 — Concept of the ‘use of sporting facilities’ — Fitness centres — Individual or group coaching)
Case C-330/21: Judgment of the Court (Eighth Chamber) of 22 September 2022 (request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Gent — Belgium) — The Escape Center BVBA v Belgische Staat (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 98 — Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services — Annex III, point 14 — Concept of the ‘use of sporting facilities’ — Fitness centres — Individual or group coaching)
Case C-330/21: Judgment of the Court (Eighth Chamber) of 22 September 2022 (request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Gent — Belgium) — The Escape Center BVBA v Belgische Staat (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 98 — Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services — Annex III, point 14 — Concept of the ‘use of sporting facilities’ — Fitness centres — Individual or group coaching)
OJ C 424, 7.11.2022, pp. 12–13
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
7.11.2022 |
EN |
Official Journal of the European Union |
C 424/12 |
Judgment of the Court (Eighth Chamber) of 22 September 2022 (request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Gent — Belgium) — The Escape Center BVBA v Belgische Staat
(Case C-330/21) (1)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 98 - Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services - Annex III, point 14 - Concept of the ‘use of sporting facilities’ - Fitness centres - Individual or group coaching)
(2022/C 424/13)
Language of the case: Dutch
Referring court
Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Gent
Parties to the main proceedings
Applicant: The Escape Center BVBA
Defendant: Belgische Staat
Operative part of the judgment
Article 98(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with point 14 of Annex III thereto,
must be interpreted as meaning that a supply of services consisting of permission to use sporting facilities in a fitness centre and the supply of individual or group coaching may be subject to a reduced rate of value added tax where that coaching is linked to the use of those facilities and is necessary for the practice of sports and physical education or where that coaching is ancillary to the use of those facilities or to their actual use.