C-22/15European Commission v Kingdom of the Netherlands

Domstolens egne nøkkelord

Failure of a Member State to fulfil obligations — Value added tax — Directive 2006/112/EC — Exemptions — Article 132(1)(m) — Supply of services closely linked to sport or physical education — Exemption for the hiring out of berths and sites for the storage of boats to the members of water sports associations in the context of sailing or leisure activities which cannot be equated with the practice of sport or physical education — Exemption limited to the members of water sports associations which have no employees for the provision of their services — Excluded — Point (d) of the first paragraph of Article 133.

Tolker