Provision of a tennis court and the rate of VAT

The article addresses the taxation of tennis court rentals in the context of VAT, considering the EU Directive2006/112/EC and the Polish Classification of Goods and Services (PKWiU). It focuses on the differences betweenproperty leasing and providing access to sports infrastructure, based on the case law of the Court of Justice ofthe European Union and Polish administrative courts. It has been demonstrated that these services should betaxed at a uniform VAT rate of 8%, regardless of the legal status of the users, as the nature of the service remainsunchanged regardless of its intended use. Providing access to tennis courts is considered a service related tothe operation of sports facilities, regardless of who uses them