The Netherlands has published Decree No. 2022-12961 of 19 January 2022 in the Official Gazette, which provides for the application of the reduced 9% VAT rate to online sports lessons provided by gyms with retroactive effect for the period 28 November 2021 to 14 January 2022. The application of the reduced rate is provided through an amendment to Decree, No. 2021-258581 of 16 December 2021, which extended certain support measures for COVID-19 including the extension of the option to request a tax deferral to 31 January 2022. The reduced rate for online sports lessons has been provided considering the restriction...