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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)

ECLI:EU:UNKNOWN:62021CA0330

62021CA0330

September 22, 2022
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7.11.2022

Official Journal of the European Union

C 424/12

(Case C-330/21) (*)

(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

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.

(*) Language of the case: Dutch.

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